Diseño de un sistema de costos por órdenes de producción para la empresa cascada del cantón Otavalo
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
El presente trabajo tiene como objeto dar a conocer la información de los costos de producción y ventas a la empresa CASCADA, que permita a sus administradores tomar adecuadas decisiones en torno a las actividades que la empresa efectúa. Un sistema de costos por órdenes de producción permite un control en el proceso de producción a través de la eficiencia, siendo la fuente de información primaria de los costos de los productos que elabora enfocándose en su artículo estrella de esta manera reducir los costos con la eficiencia en el uso de los materiales necesarios hasta obtener el producto terminado.
Los sistemas de costos son necesarios en las empresas porque proporciona una herramienta eficaz para su desarrollo, debido al costo real de su producción permite llevar el control interno de los elementos del costo, los gastos, que permiten tomar la mejor decisión de manera inmediata de acuerdo a las necesidades de la empresa. Mediante el uso del método cuantitativo y cualitativo se logra procesar los datos junto con la técnica de observación en las instalaciones de la empresa permite el análisis y la interpretación de las variables con la finalidad de la recopilación de información necesaria para establecer los costos por órdenes de producción.
Un sistema de costos por órdenes de producción se logra obtener resultados reales y relevantes que aporta a la determinación del costo de elaboración del producto de la empresa CASCADA.
The purpose of this work is to present the information of production and sales costs to the company CASCADA, which allows users to make decisions about the activities that the company carries out. A system of costs for production orders allows a control in the production process through efficiency, being the source of the primary information of the costs of the products that it elaborates focusing on its article, a star reduces the costs with the efficiency in the use of the necessary materials to obtain the finished product. Cost systems are necessary in companies because they offer an effective tool in the development of companies, due to the real cost of their production, they allow internal control of cost elements, expenses, which allow to make the best decision in a way immediate according to the needs of the company. Through the use of the quantitative and qualitative method the data set is achieved with the observation technique in the company's facilities, it allows the analysis and interpretation of the variables with the purpose of the necessary information to establish the costs of the orders of production. A system of costs for production orders was achieved through the system; it was possible to obtain the real and relevant results that it contributes to the determination of the cost of manufacturing the product of the company CASCADA.
The purpose of this work is to present the information of production and sales costs to the company CASCADA, which allows users to make decisions about the activities that the company carries out. A system of costs for production orders allows a control in the production process through efficiency, being the source of the primary information of the costs of the products that it elaborates focusing on its article, a star reduces the costs with the efficiency in the use of the necessary materials to obtain the finished product. Cost systems are necessary in companies because they offer an effective tool in the development of companies, due to the real cost of their production, they allow internal control of cost elements, expenses, which allow to make the best decision in a way immediate according to the needs of the company. Through the use of the quantitative and qualitative method the data set is achieved with the observation technique in the company's facilities, it allows the analysis and interpretation of the variables with the purpose of the necessary information to establish the costs of the orders of production. A system of costs for production orders was achieved through the system; it was possible to obtain the real and relevant results that it contributes to the determination of the cost of manufacturing the product of the company CASCADA.
Description
Keywords
Artesano, Costos