Magister en Planeación para el Desarrollo. Contador Público. Docente e Investigadora del Instituto Nacional de Formación Técnica Profesional “Humberto Velásquez García
National Institute of Professional Technical Training "Humberto Velásquez García"
Doctora en Ciencias Gerenciales con post Doctorado en Gerencia de las Organizaciones; Magíster en Gerencia de Empresas, Mención Gerencia de Operaciones; Licenciada en Contaduría Pública; Docente e Investigadora de la Corporación Universitaria Antonio José de Sucre, de la Universidad de Sucre y del Instituto Nacional de Formación Técnica Profesional “Humberto Velásquez García”; Adscrita a los Grupos de Investigación GIAEC y GIPO y Miembro del Grupo de Investigación Gestión Empresarial y Competitividad del Instituto Nacional de Formación Técnica Profesional “Humberto Velásquez García”, Colombia
National Institute of Professional Technical Training "Humberto Velásquez García"
Maestrante en Administración de Negocios, Especialista en Dirección Financiera, Especialista Tecnológico en Contabilidad de Costos, Contador Público, Líder de Docencia del Programa de Contabilidad y Miembro del Grupo de Investigación Gestión Empresarial y Competitividad del Instituto Nacional de Formación Técnica Profesional “Humberto Velásquez García”, Colombia
The main objective of this research is to analyze the cost of production by indigenous gastronomic product, previously identified in the Municipality of Puebloviejo Magdalena Colombia, which are manufactured in an artisanal way by a community of fishermen belonging to that territory. It is classified as a descriptive, field, non-experimental study, under a quantitative research approach, according to the theoretical postulates of Fernández, E. (2006), Ansón, R. and Cremades, J. (2019) and, Sinisterra Valencia, G. (2011). Participant observation was used as a research technique and a semi-structured interview script based on the concepts that revolve around the artisanal production process and production costs was used as a research support instrument for information collection. The population object of study, the make up 3 artisan producers in the Municipality of Puebloviejo, Magdalena, inhabitants of Tasajera and a population documentary supported by the DANE (2021) on the index of unsatisfied basic needs, as well as, referred to in the Sectoral Plan for Tourism 2018-2022 with respect to strategies to support the production processes that revolve around gastronomy and culinary in the country. In the research it was found that the artisan producers of food products native to Puebloviejo, Magdalena, do not perform an actual calculation of the cost of manufacturing the product, because they are ignorant of what are the elements that make up the cost of a product in your manufacturing process and are not valued economically, the labor that is involved in the process because they themselves are those who perform the activities.