Main Article Content


This document summarizes the results of an investigation into 52 companies of the children's clothing industry in Bucaramanga. The study was descriptive and the objective was aimed at establishing the relationships between production processes, costing systems and strategies; cost, price and utility, in the dynamics of financial performance. The findings show the weakness in the costs structure and means of production. The prices are fixed in functions of cost and competition; seeking to optimize with investment in technology, training and association, the increase of utility are supported in productivity strategies, how increase production levels and redefine the cost structure to achieve leadership low cost.

Ofelia Gómez Niño

Contadora Pública, especialista en Docencia Universitaria, Magíster en Administración de Empresas y Doctorando en Administración, me desempeño como docente investigadora de las Unidades Tecnologicas de Santander, docente de cátedra Universidad Pontificia Bolivariana y Universidad Cooperativa de Colombia, en áreas de contabilidad, costos y finanzas.
Gómez Niño, O. (2012). Cost, price and usefulness: dynamics of the financial performance of the children’s apparel industry. Cuadernos De Administración, 28(47), 53–64.