COST MANAGEMENT AND ITS IMPACT ON THE PROFITABILITY OF PAJAMA PRODUCTION AND MARKETING AT THE MAJO-MEJÍA COMPANY
Keywords:
cost management; profitability; production; marketingAbstract
DOI: https://doi.org/10.46296/yc.v10i18.0897
Abstract
Cost management is a key tool in the textile sector, as it allows for the classification and control of both fixed and variable costs in order to determine the actual unit cost of production and maximize profitability. Therefore, the objective of this research was to analyze how cost management impacts profitability in the production and marketing of pajamas at the Majo-Mejía company. To this end, a mixed-methods study was conducted, applying a descriptive-comparative design. The study population included 20 employees (general manager, administrator, accountant, and 17 seamstresses). The techniques applied were analysis of financial statement documents, semi-structured interviews with management and the accountant, and a Likert-scale survey administered to the seamstresses. The results revealed that the company uses a traditional absorption costing system, but exhibits deficiencies in the allocation of indirect costs by product and in segmentation by product line; furthermore, fabric is the most significant cost component, representing more than 60% of the total cost. It was also found that the Bella pajama model is more profitable than the Jazmín model. Finally, it was identified that the company does not systematically use profitability indicators such as ROA and ROE. The gradual implementation of an activity-based costing (ABC) system, improved inventory control, and negotiations with suppliers offer an evidence-based intervention that optimizes resource utilization.
Keywords: cost management; profitability; production; marketing.
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