Diseño de un sistema de costos por órdenes de producción para la empresa Sugar Cane del cantón Antonio Ante, provincia de Imbabura
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
El siguiente trabajo de investigación surge como respuesta a un diagnóstico realizado a la empresa Sugar Cane del cantón Antonio Ante, en la que se detectó un inadecuado manejo de las operaciones contables, inexistencia de un sistema de costos y falta de interés por parte de la administración de la empresa; situación que permite planear una propuesta de un Diseño de un sistema de costos por órdenes de producción para la empresa Sugar Cane del cantón Antonio Ante provincia de Imbabura, cuyo objetivo principal es conocer el costo de elaboración de sus prendas y consecuentemente su rentabilidad. La propuesta de estudio se encuentra basada en un análisis descriptivo, transversal y aplicado, por lo que se aplica los métodos inductivo-deductivos, analítico-sintético los cuales sirvieron para realizar un diagnóstico del manejo de los costos de la empresa, a través de las técnicas de investigación como son la entrevista y fichas de observación; destacando como punto importante que la empresa textil, nunca ha tenido un sistema de costos desde su constitución. Como principal conclusión se señala que no existe un diseño de un sistema de costos y que al implementarlo se determinará grandes beneficios para el propietario.
The following research work arises as a response to a diagnosis made to the company Sugar Cane Canton Antonio Ante, which was detected an inadequate management of accounting operations, inexistence of a cost system and lack of interest by the administration of the company; situation that allows to plan a proposal for a Design of a cost system for production orders for the company Sugar Cane Canton Antonio Ante province of Imbabura, whose main objective is to know the cost of making their garments and consequently their cost effectiveness. The study proposal is based on a descriptive, cross-sectional and applied analysis, for which the inductive-deductive, analytical-synthetic methods are applied, which served to make a diagnosis of the management of the company's costs, through the research techniques such as interview and observation cards; highlighting as an important point that the textile company, has never had a cost system since its establishment. The main conclusion is that there is no design of a cost system and that by implementing it, great benefits will be determined for the owner.
The following research work arises as a response to a diagnosis made to the company Sugar Cane Canton Antonio Ante, which was detected an inadequate management of accounting operations, inexistence of a cost system and lack of interest by the administration of the company; situation that allows to plan a proposal for a Design of a cost system for production orders for the company Sugar Cane Canton Antonio Ante province of Imbabura, whose main objective is to know the cost of making their garments and consequently their cost effectiveness. The study proposal is based on a descriptive, cross-sectional and applied analysis, for which the inductive-deductive, analytical-synthetic methods are applied, which served to make a diagnosis of the management of the company's costs, through the research techniques such as interview and observation cards; highlighting as an important point that the textile company, has never had a cost system since its establishment. The main conclusion is that there is no design of a cost system and that by implementing it, great benefits will be determined for the owner.
Description
Keywords
Costos, Órdenes de producción