Los Costos de producción en el Centro de Rehabilitación Turi – Ecuador

Abstract

As part of a prison management model, which promotes social rehabilitation through spaces that contribute to educational, work and social activities; framed in the construction of a life plan for citizens inserted in these realities, the present investigation aims to determine the ideal production cost system for the workshops of the Social Rehabilitation Center Sierra Centro Sur Turi - Cuenca, in order to cooperate from university spaces with specific actions that allow people deprived of liberty to compete with the foreign market on equal terms. The research had a mixed, non-experimental approach, with the application of the deductive and analytical method, supported by the survey technique. As a result, it was determined that the most favorable when designating indirect costs is through the application of the costing system based on activities, whose percentage of profit obtained was 39.87% between the analysis products beds and nightstands, and 42.83% useful in the traditional method, despite being 2.96% lower, the activity-based costing system is based on the fact that it facilitates the creation of an information base that allows the execution of a total quality management process. In addition, the indirect costs of production, marketing and administration are calculated more precisely. What will contribute so that Persons Deprived of Liberty achieve their inclusion in society, offering their products, improving their quality of life and that of their families.