Resumo

HUARCAYA TAYPE, Rosaura et al. Correlation between process costing and profitability in textile craft associations. Impulso [online]. 2024, vol.4, n.8, pp.29-45.  Epub 20-Out-2024. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.4i8.47.

The process costing system allows for understanding the distribution of each activity in terms of costs, making it a key element for decision-making. This research aimed to determine the relationship between the process costing system and the profitability of artisanal textile associations in the Paucará District, Peru. Due to its characteristics, the research corresponds to a non-experimental design with a cross-sectional, descriptive-correlational approach. To explain the study problem, both bibliographic and field research were conducted, utilizing theoretical, empirical, and statistical methods. The analysis was performed using descriptive and inferential statistics; the Spearman correlation coefficient was found to be 0.480 with a 95% confidence level. The proposed results highlight a consistent positive and direct relationship between the two factors under study, indicating that having a process costing system

Palavras-chave : Economic profitability; financial profitability; Process costing system; Textile handicraft associations; Textile industry.

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