PRODUCTION COSTS AS A PRODUCTIVE AND COMPETITIVE STRATEGY FOR ARTISANAL MICROENTERPRISES IN LA GUAJIRA

Abstract

This article presents the production cost structure of goods (backpacks and sandals) of Wayúu origin in their different techniques of elaboration and presentation, defined and adjusted to the needs of microenterprises in the handicraft sector, especially in the department of La Guajira, additionally, a commercial and financial strengthening plan is presented (projection of raw materials and labor), in order to contribute to their productivity and competitiveness. The methodology used was qualitative and quantitative, which allowed an analysis of the business, commercial and financial identification of four artisan microenterprises, thus, establishing the production cost structure and the strengthening plan. The results indicated that the artisans did not have a defined production cost structure, that prices were established by intuition, or by market prices taken from the competition near their points of sale; nor did they have a business strengthening plan to improve their distribution channels and solve possible economic difficulties that may arise in the future.

This research project was approved through the Sennova 2021 project bank call, presented by the Sena, Regional Guajira, Centro Industrial y de Energías Alternativas (CIEA), seeking to strengthen business, commercial and financial microenterprises in the handicraft sector in the department of La Guajira, through the use of technological tools.

Keywords: production costs; costing methods; competitiveness; artisan sector.