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

Abstract

<p>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 performance: 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 management. 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.</p>