Aplicación del sistema contable por órdenes de producción en la empresa mobiliar de la ciudad de Loja, período abril-mayo 2013

This thesis is entitled " APPLICATION OF ACCOUNTING SYSTEM FOR ORDERS PRODUCTION COMPANY CITY MOBILIAR Loja , PERIOD APRIL-MAY 2013 " is performed on basis of the general goal of applying the accounting system for production orders in the company " MOBILIAR " city of Loja, April-May 2013 period , which was necessary to meet specific objectives , the first objective was to design reliable records that allow control of the production process for the allocation of costs, as the second aim to propose a plan of accounts according to the activity carried out by the company and implement the third objective financial indicators to assess profitability, leverage and liquidity of the company. Note that for the fulfillment of the objective methods and techniques were applied , starting from the collection, processing information with source documents, initial inventory , baseline status , journal , ledger, adjusted trial balance , worksheet raw material , labor , manufacturing overhead costs , which were summarized in cost sheets views, to presentation of financial statements and application of indicators , documents that allowed proper management of each of the cost elements are designed order to know the unit and total of each product that is manufactured cost. Among the results we need in this period the company has a host 22288.60 sales significantly the cost of goods sold is 15825.86 royal resulting in a gross profit on sales of 6974.34 your expenses are high due a proper cash management , by which its net profit for the period is 6 4423.05 ; applying financial indicators became evident that the current ratio is 3.43 to 1.00 pay current liabilities , its capital 27188.96 work is enough capital for new investments , turnover of finished products is 5.08 which is favorable because it only works on request. MOBILIAR is a growing company, has the ability to search and sufficient sources of funding to continue to invest capital. Finally it is concluded that the company allocates its costs MOBILIAR empirical criteria, which does not allow the owner to have reliable information on the unit and total cost of their products, there is no stock cards that record the quantity and value it was acquired , there is no control entry and exit of workers and not considered entirely indirect manufacturing costs when allocating costs ; reasons not known the profit generated in the operation. That is why it is recommended to incorporate the system production costs for orders submitted in this proposal, which will serve as a working tool in allocating costs for each production order.

• Autor Principal: Rojas Vivanco, Ivonne Vanessa (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2016
• Subjects: APLICACIÓN DEL SISTEMA CONTABLE; CONTABILIDAD Y AUDITORÍA; ÓRDENES DE PRODUCCIÓN; LOJA
• Acceso en liña: http://dspace.unl.edu.ec/jspui/handle/123456789/12946