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GCP 1.0: A Tool for Cost Management in Micro and Small Textile Manufacturing Companies in Bucaramanga

Author

Listed:
  • Ofelia Gómez Nino
  • Urbano Eliécer Gómez Prada
  • Juan Sebastián Cárdenas Arenas

Abstract

This article presents the results of a diagnostic study in which 52 textile manufacturing companies were observed in Bucaramanga to characterize the needs of these productive units. Based on the results, three strategic options were formulated to improve per-formance: a) To consolidate the productive system by tools that facilitate production processes, b) to strengthen cost structure by designing systems and tools; and c) to share technological initiatives, knowledge and experience to improve resource man-agement. From this perspective, the second phase of the research was oriented to develop the software GCP 1.0 for micro and small companies of children’s confection in Bucaramanga, a production cost information system that would facilitate cost management and the fixation of sale prices.

Suggested Citation

  • Ofelia Gómez Nino & Urbano Eliécer Gómez Prada & Juan Sebastián Cárdenas Arenas, 2015. "GCP 1.0: A Tool for Cost Management in Micro and Small Textile Manufacturing Companies in Bucaramanga," Revista Equidad y Desarrollo, Universidad de la Salle, issue 24, pages 31-52, November.
    • Handle: RePEc:col:000452:016261
    DOI: 10.19052/ed.3681
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    More about this item

    Keywords

    Software de administración; industria de confección textil; planeación de la producción; gestión de costos;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • L67 - Industrial Organization - - Industry Studies: Manufacturing - - - Other Consumer Nondurables: Clothing, Textiles, Shoes, and Leather Goods; Household Goods; Sports Equipment
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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