Diseño de un sistema de contabilidad de costos para la fábrica Creaciones Carlifer en la ciudad de Atuntaqui, provincia de Imbabura
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Date
2018
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
La actividad textil actualmente juega un papel muy importante dentro de la economía ecuatoriana. El desarrollo de la misma, tiene una estrecha relación con la producción y comercialización de prendas de vestir según los gustos y preferencias de la población; es necesario mencionar que el comercio generado a través de esta actividad brinda muchos puestos de trabajo para la población, y además es una fuente de ingreso para el país. Sin embargo, debido al alto crecimiento de esta actividad en el cantón Antonio Ante, el mercado se ha vuelto más exigente en cuanto a productos de calidad a bajos precios, volviéndose así más competitivos; por lo cual las empresas se ven en la necesidad de implementar procesos que garanticen el éxito de las mismas, teniendo siempre presente que lo primordial es lograr la satisfacción de los clientes. La fábrica CREACIONES CARLIFER es una entidad que realiza sus funciones desde el año 1999; actualmente se dedica a la producción de prendas de vestir deportivas, especialmente para niños y niñas; está constituida como persona natural obligada a llevar contabilidad, por ende lleva todos los registros contables respectivos; gracias al conocimiento de sus propietarias en cuanto el mercado textil, la fábrica ha logrado un gran crecimiento, pero a pesar de ello se ha determinado que la problemática a la que se enfrente actualmente es la ausencia de un sistema de contabilidad de costos, por consecuencia sus propietarios no tienen un control adecuado sobre los costos de producción; desconociendo así el costo real en el que incurre al fabricar un determinado producto, lo que claramente influye en el valor de la utilidad de la empresa. Es por ello que en el presente trabajo se ha realizado un ejercicio de contabilidad de costos en base a las actividades de producción que la empresa realizó en un determinado mes, con la finalidad de conocer el costo real de producción y poder asignar el precio de venta con su respectivo porcentaje de utilidad a cada uno de los productos ofertados por la fábrica.
At the present time, textile activity plays a very important role on the Ecuadorian economy. The development of it, has a close relationship with the production and marketing of clothing according to the population´s tastes and preferences; It is necessary to mention that the trade generated through this activity provides many jobs opportunities to the population, and is also an income source for the entire country. However, due to the high growth of this activity in the canton Antonio Ante, the market has had more demanding in terms of quality products at low prices, thus, becoming more competitive; Therefore, companies need to implement processes that guarantee their success, always keeping in mind that the main objective is to achieve customer´s satisfaction. The CREACIONES CARLIFER factory is an entity that carries out its functions since 1999; It is currently manufacturing sportswear, especially for boys and girls; is constituted as a natural person engagement to keep all the respective accounting records; according to the law and the knowledge of its owners in this textile business market, the factory has achieved great growth, but, in despite of , this it has been determined that the problem currently facing is the absence of a cost accounting system, consequently their owners do not have adequate control over production costs; thus ignoring the real cost incurred when manufacturing a certain product, which clearly influences the value of the utility of the company. That is why in this process has been a cost accounting exercise based on the production activities that the company made in a particular month, in order to know the real cost of production pricing with the respective percentage of utility to each one of the products offered by the factory.
At the present time, textile activity plays a very important role on the Ecuadorian economy. The development of it, has a close relationship with the production and marketing of clothing according to the population´s tastes and preferences; It is necessary to mention that the trade generated through this activity provides many jobs opportunities to the population, and is also an income source for the entire country. However, due to the high growth of this activity in the canton Antonio Ante, the market has had more demanding in terms of quality products at low prices, thus, becoming more competitive; Therefore, companies need to implement processes that guarantee their success, always keeping in mind that the main objective is to achieve customer´s satisfaction. The CREACIONES CARLIFER factory is an entity that carries out its functions since 1999; It is currently manufacturing sportswear, especially for boys and girls; is constituted as a natural person engagement to keep all the respective accounting records; according to the law and the knowledge of its owners in this textile business market, the factory has achieved great growth, but, in despite of , this it has been determined that the problem currently facing is the absence of a cost accounting system, consequently their owners do not have adequate control over production costs; thus ignoring the real cost incurred when manufacturing a certain product, which clearly influences the value of the utility of the company. That is why in this process has been a cost accounting exercise based on the production activities that the company made in a particular month, in order to know the real cost of production pricing with the respective percentage of utility to each one of the products offered by the factory.
Description
Keywords
Contabilidad de costos, Costo real, Actividad textil