Determinación de costos de producción en la fabricación de prendas de vestir en la empresa Pideps.

Abstract

This project addresses the problem of the lack of knowledge about production costs in small and medium-sized enterprises (SMEs), which prevents them from maximizing profits and improving competitiveness. It justifies the need for a cost analysis in PIDEP's to optimize their management.The type of research adjusted to the project is descriptive-correlational of explanatory nature according to its research level. The design is non-experimental-transversal and the research method implemented was analytical-quantitative.The findings of the analysis of the object of study are presented, highlighting the need for a model that allows PIDEP's to identify and manage their costs effectively. The implications of these results for managerial decision making are discussed. It is concluded that the implementation of a cost model is essential for the growth of PIDEP's and other SMEs in the sector. Specific actions to improve cost management are suggested.