The transcendental importance of artisan production lies, in addition to the products themselves, in the skills and knowl-edge that are essential for this type of production not to disappear. Artisans cannot easily adapt to the competition repre-sented by mass production, at the level of large multinational companies or local domestic industries, which can supply the articles necessary for daily life at a lower cost than artisanal production. Obtaining credit due to legal and technical requirements requires them to operate in an informal economy. Labor is a resource that is currently decreasing, it requires systematic technical training in the artisan field, the trade-off between artisan style versus traditional design constitutes a negative factor, there is a struggle between fashion and creation Typically, an adequate accounting system makes it possi-ble to quickly identify the income and expenses generated in a certain period. The lack of structuring costs because they are empirically executed by the owners, affecting value judgments to profit margins, estimating them incorrectly. The Pujilí canton is considered a model of the pottery production of Ecuador, they are concentrated in the matrix and in the La Victo-ria parish, with the preparation and elaboration of products of excellent quality, appreciated nationally and internationally. The lack of knowledge in the field, labor, administrative-financial and cost techniques, has not allowed the vast majority of the pottery class to undertake new projects. The potters do not have adequate information about the costs generated by their production, making it difficult to set the cost of production. They define their sales prices based on market prices, without specifying whether they cover production costs. A descriptive methodology was applied, with a documentary ap-proach, that is, reviewing sources available on the network, with timely and relevant content to respond to what is discussed in this article.