Determinación de los costos de producción y su incidencia en la fabricación de prótesis personalizadas dentro del grupo de investigación Giebi-Innova MKT-ESPOCH período 2022

Abstract

The present curricular integration work arises from a research carried out with the GEIBI-INNOVA-MKT-ESPOCH research group from faculties that belong to ESPOCH such as Health, Mechanics and Business Administration, with the aim of determining the production costs and its incidence in the manufacture of personalized prostheses for children with disabilities from traumatic amputations of upper limbs, in order to establish an optimal level of production and price during the 2022 period. The research was carried out by applying a mixed approach methodology through an exploratory and descriptive level and a non-experimental design through the application of research techniques such as an interview, a survey and the observation with the application of the respective instruments for the collection of information. Thus, the main results focused on the non-existence of costs for upper limb prostheses were obtained, which influence the fact that their commercialization is not allowed and the ignorance of the optimal level of production. In this way, the research proposal was developed, starting from the determination of cost through a quantitative system through the order method to determine the break-even point and therefore the optimal level of production. Thus, it is concluded that after the application of the production order method, it was possible to organize and recognize the costs that produce the prosthesis, as well as the sale price with a percentage of 29% profit margin. Therefore, the application of stochastic methods is recommended to achieve an optimal level of production with different assumptions, which provide the maximum and minimum levels of costs and critical control points.