Abstract

GOMEZ NINO, Ofelia. Cost, volume, price, and usefulness: dynamics of the financial performance of the children's apparel industryCoût, volume, prix et revenu: dynamique de la performance financière dans l´industrie des confections infantiles. cuad.adm. [online]. 2012, vol.28, n.47, pp.54-66. ISSN 0120-4645.

This article summarizes the results of an investigation into 52 companies from the children's garment industry in Bucaramanga - Colombia. It is a descriptive study, which allows establishing the relationships among the production processes, costing systems, and strategies regarding the cost, volume and utility in the dynamics of the financial performance of these organizations. The findings prove the connection among production, costs, and strategies, which are the variables that influence financial performance in this industry. Likewise, the cost-volume-utility relationship supports this analysis because price is directly related to cost and these costs, according to the resources consumed and the volume of production, along with the margin of contribution is the difference between price and cost, which covers the operational expenses and taxes and yields profit. Furthermore, the strategy focuses on productivity, which is supported by training, technology, and associativity to strengthen the financial performance and sustainability of the market.

Keywords : cost; volume; usefulness; strategy; apparel industry; financial performance.

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