Diseño de un sistema contable y de costos para la microempresa Creaciones Andrés en el cantón de Antonio Ante
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Date
2018
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
El presente Trabajo de Grado tiene la finalidad de diseñar un Sistema Contable y de Costos para la microempresa Creaciones Andrés ubicada en el Cantón Antonio Ante, Provincia de Imbabura, que se dedica a la producción y comercialización de productos textiles, el cual permita proporcionar información necesaria sobre las actividades que realiza la microempresa, siendo así una herramienta de apoyo para el Gerente en la toma de decisiones. Para el desarrollo del sistema se realizó un diagnóstico inicial para identificar las variables de investigación y métodos, para recolectar la información necesaria mediante encuesta a los trabajadores y entrevista a la propietaria y jefe de producción, con la finalidad de recolectar información y poder analizar a fondo la problemática. Posterior a lo investigado se procede a presentar el diseño de la propuesta, que permite mantener un mejor control de las actividades que realiza la microempresa, delegación de funciones específicas a los trabajadores, así como también conocer los costos y gastos relacionados a la producción, y el precio de venta. Con la implementación del sistema la microempresa se vuelve más eficiente y eficaz en cada ciclo del proceso productivo, desde la orden de producción hasta la entrega del producto final, de igual manera llevar un control ordenado de los elementos del costo (materia prima, mano de obra y CIF) para evitar desperdicios y gastos innecesarios que afecten la utilidad de la microempresa. Con la información que proporcione este sistema, la propietaria podrá tomar decisiones e implementar estrategias para aumentar la rentabilidad y cumplir con sus objetivos. Cabe mencionar que el presente trabajo de investigación trata de dar una instrucción sobre el manejo de los costos, para que de esta manera se pueda fortalecer la gestión empresarial.
The present Degree Project has the purpose of designing an Accounting and Costing System for the Creations Andrés microenterprise located in the Canton Antonio Ante, Province of Imbabura, which is dedicated to the production and commercialization of textile products, which allows to provide necessary information about the activities carried out by the microenterprise, thus being a support tool for the Manager in decision making. For the development of the system an initial diagnosis was made to identify the research variables and methods, to collect the necessary information through a survey of the workers and interview the owner and head of production, in order to collect information and be able to analyze in depth the problem. After the investigation, the proposal design is presented, which allows to maintain a better control of the activities carried out by the microenterprise, delegation of specific functions to the workers, as well as to know the costs and expenses related to the production, and the sale price. With the implementation of the system, the microenterprise becomes more efficient and effective in each cycle of the production process, from the order of production to the delivery of the final product, in the same way to keep an orderly control of the elements of the cost (raw material, hand of work and CIF) to avoid waste and unnecessary expenses that lead to affect the utility of the microenterprise. With the information provided by this system, the owner can make decisions and implement strategies to increase profitability and meet their objectives. It is worth mentioning that the present research work tries to give an instruction on the management of costs, so that in this way business management can be strengthened.
The present Degree Project has the purpose of designing an Accounting and Costing System for the Creations Andrés microenterprise located in the Canton Antonio Ante, Province of Imbabura, which is dedicated to the production and commercialization of textile products, which allows to provide necessary information about the activities carried out by the microenterprise, thus being a support tool for the Manager in decision making. For the development of the system an initial diagnosis was made to identify the research variables and methods, to collect the necessary information through a survey of the workers and interview the owner and head of production, in order to collect information and be able to analyze in depth the problem. After the investigation, the proposal design is presented, which allows to maintain a better control of the activities carried out by the microenterprise, delegation of specific functions to the workers, as well as to know the costs and expenses related to the production, and the sale price. With the implementation of the system, the microenterprise becomes more efficient and effective in each cycle of the production process, from the order of production to the delivery of the final product, in the same way to keep an orderly control of the elements of the cost (raw material, hand of work and CIF) to avoid waste and unnecessary expenses that lead to affect the utility of the microenterprise. With the information provided by this system, the owner can make decisions and implement strategies to increase profitability and meet their objectives. It is worth mentioning that the present research work tries to give an instruction on the management of costs, so that in this way business management can be strengthened.
Description
Keywords
Sistema contable, Costos, Microempresa, Textil