Planteamiento de un modelo de costos para pequeñas y medianas empresas de manufactura en el sector calzado en Santander: estudio de casos

Abstract

The objective of this project is to create a cost model for all small and medium-sized companies that need to implement in a more structured way a better order in production costs mainly, but also in acquisition and sale costs. Within the development of the project, we want to specifically implement Rossy Shoes in companies to see through them the results of this model. We will execute this in the city of Bucaramanga, Santander. In relation to the current economic situation, we will implement this project since the support these companies have is scarce, showing in a structured way their relationship with direct and indirect manufacturing costs to determine the viability and productivity of the business. Finally, we will demonstrate to each footwear company why its implementation is so important when we realize that they lack a decision-making method for those factors that can affect their profitability.