EL DESAFIO DE ELEGIR EL SISTEMA DE COSTEO MÁS ADECUADO PARA LOS EMPRENDIMIENTOS EN CONFECCIÓN

Abstract

Effective cost management is crucial for the success of businesses, especially in highly competitive sectors like the textile industry. This study addresses the importance of choosing an appropriate costing system for textile microenterprises, which often lack knowledge in management and costing. The issue is identified of how this lack of understanding can lead to inefficient resource allocation, low profitability, and financial risks.The general objectives of the study are to determine the most suitable costing system for a future textile microenterprise and to establish the costs associated with the production of sports hoodies. Specific objectives include clarifying the differences between costing systems, classifying costs involved in production, and demonstrating the importance of proper cost management for business decision-making. To address these objectives, a qualitative documentary methodology is employed. A detailed description of the future company is provided, identifying its suppliers, necessary raw materials, and production processes. In addition, different costing systems are analyzed, such as absorption costing, variable costing, process costing, and activity based costing, highlighting their advantages and disadvantages. The results reveal that each costing system offers unique perspectives on the company's cost structure, emphasizing the need to strike a balance between information accuracy and feasibility of implementation. Finally, the conclusions underscore the importance of proper cost management for the profitability and competitiveness of textile microenterprises, as well as the need for greater education in management and costing for sector entrepreneurs.