Mushuk Pakari Garment production in the Mushuk Pakari artisan association [Producción en prendas de vestir en la asociación de artesanos]
DOI:
https://doi.org/10.62574/rmpi.v4i2.131Keywords:
financial administration, financial audit, business managementAbstract
The objective of the research is to analyse the cost of production of garments in the Mushuk Pakari artisan association, located in the city of Cañar in Ecuador. The study population consisted of three members and two people from the production sector, for a total of five people. The Association does not have a costing system that allows it to correctly establish the value of the garments, so considering that the products made are homogeneous and of continuous production, the implementation of a process costing system is proposed. Process costing will facilitate planning, allow the calculation of the value of inventories and the costs of each product, considering that it is the one most closely related to the manufacturing process carried out in the Association.
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