Community Linkage Project “Making Crafts by Families.” an Experience in Cost Accounting Career from the “José Andrés Mateus” Higher Technological Institute

Abstract

This work aims to propose the design of a project links with the community related to the culture of the cost and benefit of producing crafts for families with low income in Guasmo northern sector of the city of Guayaquil. The same is developed with students career Cost Accounting Technological Institute “José Andrés Mateus” belonging to the sixth level. The qualitative methodology allowed the diagnosis of the community in terms of identifying families work object, which need appropriate tools to generate some revenue from the production of crafts with the application of techniques such as survey observations, analysis documentary, individual interviews, group, in depth and reflection workshops. The main actions to promote professional culture were focused on demonstrating the diversity of recyclable materials that can be used to make different items, identify the cost of materials, to price and calculate the percentage of profitability. The experience reveals the relevance of the proposal, since the Community recognized their value in improving the standard of living and at the same time become entrepreneurs as an expression of the Plan of Good Living.