Modelo de costos basado en actividades para la industria del tejido artesanal en el municipio de Nobsa

Boyacá es un departamento reconocido por la tradición y variedad artesanal a través de la historia; Nobsa es un importante centro artesanal el cual se destaca principalmente por sus trabajos en lana, turistas visitan este lugar con el objetivo de adquirir prendas como la típica ruana “cuatro puntas” y accesorios como la bufanda y guantes entre otros, los cuales representan la mayor demanda en la región. De acuerdo a lo anterior se evidencia que los pequeños artesanos del municipio de Nobsa dedicados a la producción y comercialización de productos en Lana, se han cualificado en la formación técnica de su producto pero no han recibido formación en la estructuración de costos y por lo tanto no cuentan con un modelo de costeo que facilite la determinación de costo valor unitario y costos totales.Boyacá is a department recognized by tradition and craft range through history; Nobsa is an important craft center which is mainly known for his work in wool, tourists visit this place in order to purchase items such as ponchos typical "four corners" and accessories like scarves and gloves among others, which pose the greatest demand in the region. According to the above it is evident that the small town of Nobsa artisans dedicated to producing and marketing products in Lana, have qualified in the technical training of their product but have not received training in structuring costs and therefore not have a cost model to facilitate the determination of cost unit value and total costs. The main objective address this problem is to perform a cost model based on industry activities for handicrafts made in the town of Nobsa by allowing the definition of processes, activities, resources consumed and drivers to analyze the costing process and consent one sound decision making regarding the sale pricing, planning, internal control and to establish which activities generate value and which are not