Estado de costo de producción y ventas y su incidencia en la mano de obra.

Abstract

Having information when developing a good or service is of vital importance; because it allows entrepreneurs to know their strengths and weakness ethereal to establish strategies for resource optimization and competitiveness without affecting the quality of the final product, aimed at satisfying customer trends or preferences, with a selling price that meets the need for a running business with desired profit margins that enable financial and economic sustainability; so, the research presents the elaboration of the state of production and sales costs, to identify the area of greatest impact in production or manufacturing operations. The applied methodology is descriptive-explanatory, where a bibliography review of scientific articles is carried out that allow us to analyze, describe and sustain the behavior of the elements of the cost independently and together. This made it clear that in manual production activities that require greater care and dedication, the cost hand of work represents a higher degree of investment compared to other cost elements; also have skilled labor to reduce the cost of waste and hours of work spent on defective jobs and the products or services offered to the market are more attractive to the positive perception on the part of demand that they represents guarantee and security, and the company in the market gains competitiveness and prestige that allow it to maximize its wealth.