Bibliographic citations
Lopez, T., Mamani, J. (2023). Estructura de costos y fijación de precios para la producción y exportación de muñecas artesanales en el distrito de Santiago, periodo 2018 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5667
Lopez, T., Mamani, J. Estructura de costos y fijación de precios para la producción y exportación de muñecas artesanales en el distrito de Santiago, periodo 2018 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/5667
@misc{sunedu/3449145,
title = "Estructura de costos y fijación de precios para la producción y exportación de muñecas artesanales en el distrito de Santiago, periodo 2018",
author = "Mamani Gerundas, Judith Sandra",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
The objective of the research work is to determine the cost structure and pricing for the production and export of handmade dolls in the District of Santiago, period 2018. At the Saturday Baratillo fair there are small family workshops and associations not formalized as a company, that are dedicated to the production of typical artisan dolls of the Cusco region which are called "cholitas", these are made weekly and present it in 2 different sizes of 20 cm and 30 cm, which are analyzed in the form of production and the costs incurred until the determination of final sale prices for the national and foreign market, production is carried out and characterized by being done by hand and on a small scale; A basic type of research was carried out, descriptive in scope, with a non-experimental design and a quantitative approach, with a population and sample of 22 producers made up of all those who work in the so-called "Saturday Baratillo Fair" in the district of Santiago. The results show that it is an entrepreneurial activity related to tourism that has allowed the generation of economic resources for an important sector and that has boosted the economy of their homes. It was concluded that the way in which production costs are determined is empirical due to the lack of training of the participants in the activity, it does not contemplate all the costs incurred, especially those related to direct labor as well as those related to the indirect manufacturing costs, which allows us to affirm that the cost structure they determine is not adequate nor does it provide complete information since it does not contemplate all the costs incurred, however, when setting the prices of the products, these are established based on to the competition when it comes to the local market and are pre-established by potential clients for the international market when it comes to export products; In the first case, the profit margins are not exactly those expected by the producers and in the second, despite being imposed by potential foreign clients and channeled through the Peruvian state, better levels of utility and consequent profitability are obtained, so it is necessary that it becomes an attractive and profitable option that must be promoted to enter new markets.
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