Aplicación de los elementos del costo de producción para crear un producto de tal forma pueda obtener un precio competitivo.

Abstract

The present investigation based on a practical case where 7000 units are produced, and we use the Flower Garden Ec company as a reference, has the objective of applying the elements of the production cost to create a product in such a way that it can obtain a competitive price and be able to remain in the market. market, the management of production costs helps to generate strategies which can help make correct decisions, using the system of costs per unit produced with a quantitative, descriptive methodology and bibliographic research. The results of the investigation is a dynamic between the perspectives that a merchant commonly gains empirically and when comparing it with a cost system, it will be possible to see the difference between the real cost and the estimated cost that they had, the variation at the moment of competitiveness and lower prices, decision making, in the same way when wanting to increase production everything will be related to production levels and its capacity. It is concluded that the management carried out plus the production costs are directly related to the execution of will depend on the perspective and the owners in turn with the data collected between balances and projections of the 7000 units.