Browsing by Author "Plaza Vizhñay María del Carmen"

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    Diseño de un sistema de costeo por órdenes de producción aplicado a las artesanas “Red de Mujeres Rurales Independientes del Azuay”, caso práctico en Cerámicas Carmiarst
    (Instituto Superior Tecnológico Particular Sudamericano, 2026) Plaza Vizhñay María del Carmen; Ruiz Mena Jennifer Ariana
    The research aimed to design a costing system for the artisans of the Network, using Cerámicas Carmiarst as a case study. The research arose from the need for a simple technical system to record production costs. Currently, the artisans set their prices empirically without a solid understanding of the process, and it was also observed that 45% of the artisans lack a tax identification number (RUC). Therefore, a mixed-methods approach was developed to gain a better understanding of the artisans´circumstances, employing surveys, interviews, and other methods.The results showed that most artisans maintain informal records without a formal accounting system. Consequently, 70% have difficulty calculating the unit cost of their crafts, thus highlighting the need to strengthen their knowledge of cost accounting. Therefore, an Excel tool was designed to automatically calculate the costs and economic performance of their products, including raw materials, labor, and indirect manufacturing costs. This proposal facilitates better cost management and resource management, contributing to the profitability of the artisan activity.