Los costos de producción y la rentabilidad de los artesanos de calzado de la asociación Calz-Arte Tungurahua de la ciudad de Ambato

Abstract

Calz-Arte association is a group of artisans dedicated to produce and sell footwear for ladies, men and children in every measure and model according to the current trends of good dress. It is located in the esplanade of Ferroviario and constitutes an important economic engine for the Ambato thanks to the employment it provides, as well as providing a traditional identity to the city as experts in shoemaking, which is visited by thousands of tourists every year. The present work aims to analyze the way in which the production costs of the artisans are being determined in their individual workshops and to observe the relation with the profitability in each business, so that it is possible to determine strategies to improve their deals. The country was passed a recessive cycle that affected many productive sectors, and the artisans have difficulties since to reduce the sales are forced to fire many people and haven’t possibility to improve their production plant with new technology or knowledge of processes.