Propuesta de asignación de precios mediante la comparación de los métodos costo plus vs target costing en una empresa manufacturera de sombreros de paja toquilla en la ciudad de Cuenca, partiendo del diseño de un sistema de costeo por procesos

Abstract

The purpose of this work is to make a pricing proposal using two methodologies, target costing and cost plus, based on the design of a cost system for the generation of data necessary in the methodologies, with the aim of providing a tool to the company that allows the timely recording of costs and the appropriate allocation of prices to complement the decision-making process. Internal factors were analyzed, using Porter's 5 forces, and company external factors using a PEST analysis. The analysis was complemented by means of the SWOT matrix and the development of CAME to suggest an adequate strategy for the company according to the SWOT factors. Along with these methodologies, the market where the company develops is analyzed, specifically the prices maintained by the company and its competitors. Subsequently, the company is evaluated through financial indicators, the cost system is designed and with the data obtained, the two cost allocation methodologies are developed to make a comparison between: the current prices of the company, the prices according to the objective cost and the prices according to cost plus. The results suggest that prices according to the target costing are more in line with those that customers are willing to pay, and what competitors do not understand as dangerous.