Implementación de una contabilidad de costos y aplicación de indicadores financieros en la pasteleria el Horno de O´donnell, de la ciudad de Loja, provincia de Loja. periodo mayo 2016
This research work was performed in compliance with a requirement prior to obtaining the degree in Accounting and Auditing at the National University of Loja and also to offer a technical accounting contribution to the entity in order to improve performance of the same. The proposed objectives were...
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| Médium: | bachelorThesis |
| Jazyk: | spa |
| Vydáno: |
2017
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| Témata: | |
| On-line přístup: | http://dspace.unl.edu.ec/jspui/handle/123456789/19963 |
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Přidat tag | Shrnutí: | This research work was performed in compliance with a requirement prior to obtaining the degree in Accounting and Auditing at the National University of Loja and also to offer a technical accounting contribution to the entity in order to improve performance of the same. The proposed objectives were fulfilled where it was based on theoretical contents related to cost accounting, for which it was necessary to investigate conceptualizations of various authors, in order to carry out the research; then proceeded to prepare the documents such as: Cost sheet for each production order, orders for materials requisition, time cards, watch, kardex cards to control the cost elements; the practical accounting development was carried out by Production Lots, starting with the design of the Accounts Plan, the initial inventory survey, then recording each of the transactions in the Daily Book, to be placed in the General Ledger, Balance of Verification, Worksheet, ending with the preparation of the Financial Statements; and finally, financial indicators of liquidity, indebtedness and profitability were applied, thus fulfilling the objectives proposed for the research work. At the end of the investigative work it is concluded that O'Donnell El Horno Bakery, having the accounting system of costs, allows it to have an efficient control in the registry of operations, contributes to a better organization to optimize the economic profitability of the entity. |
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