ncidence of the pricing system on the performance of handcrafted wood furniture production enterprises

The artisan activity has turned some areas of Ecuador into benchmarks for the manufacture of wooden furniture. The experience of the artisan is hegemonic to the technification, however, these productive units have not established guidelines that allow the artisan to have a clear financial overview, reflecting the reality of manufacturing wooden furniture, limiting the producers a futuristic vision of growth. In the research, the incidence of pricing in the financial results obtained in the last year is analyzed, with information provided by the artisans through the application of research techniques and supported by the theoretical framework. The analysis of the results allowed to know the incidence of the variables pricing and commercialization in the behavior of the financial results, making necessary the application of a simple method for the accumulation of costs, which allows a decision of prices according to the characteristics of the sector