Diseño de estrategia para gestionar costos ocultos en las mipymes del sector confecciones del Área Metropolitana - Medellín

Abstract

This research project seeks to generate a strategy that allows managing hidden costs (henceforth, HC) associated to the information management (henceforth, IM) in micro, small and medium enterprises (henceforth, MSMEs), in the clothing sector of Medellin's metropolitan area; furthermore, this research project takes part of a macro project that aims to design an internationalization model for MSMEs in the clothing sector. For this reason, it seeks to strengthen its competitive and financial structure to deal with this process efficiently; hence, a mixed methodology was applied in a period not exceeding twelve months. As a result, it was possible to establish that the HC are presented in these companies generating economic effects, given difficulty for their management due to their own nature and the characteristics of this type of organizations in terms of their administrative aspects. Thus, the associated HC or derivatives of the IM are determined, such as erroneous information, work absenteeism, direct productivity, staff turnover, and among others. Moreover, the research allows to specify how those aspects impact the finances of these companies; this through, a theoretical, econometric and financial analysis. Finally, the action strategy for cost management is proposed, which specifies different actions from the financial and administrative aspects.