Aplicación de un sistema contable por procesos de producción en la Empresa Metal Mecánica Industrial Ojeda de la Ciudad de Loja, periodo enero-marzo 2013
The thesis entitled "AN ACCOUNTING SYSTEM IMPLEMENTATION PROCESS OF PRODUCTION COMPANY METAL MECÁNICA INDUSTRIAL OJEDA LOJA CITY" for the implementation of development objectives was necessary, the same as fully met. The present work is oriented Implementation of an Accounting System for P...
محفوظ في:
| المؤلف الرئيسي: | |
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| مؤلفون آخرون: | |
| التنسيق: | bachelorThesis |
| اللغة: | spa |
| منشور في: |
2016
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| الموضوعات: | |
| الوصول للمادة أونلاين: | http://dspace.unl.edu.ec/jspui/handle/123456789/12819 |
| الوسوم: |
إضافة وسم
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إضافة وسم | الملخص: | The thesis entitled "AN ACCOUNTING SYSTEM IMPLEMENTATION PROCESS OF PRODUCTION COMPANY METAL MECÁNICA INDUSTRIAL OJEDA LOJA CITY" for the implementation of development objectives was necessary, the same as fully met. The present work is oriented Implementation of an Accounting System for Production Process, in order to provide alternative solutions for decision making, and contribute to business growth and development, for it was necessary to meet the following specific objectives: design a chart of accounts, which served as a guide for the industry, so that there is better control and order of daily operations, records that control the raw material, labor and manufacturing overhead costs were also developed, for once implemented accounting system that eventually reach the fulfillment of the third objective, the implementation of financial measures with the results obtained, demonstrating the profitability, efficiency and solvency in the activities of the company. The methodology used for the implementation of cost accounting system by production processes, begins with an interview addressed to the owner of the company and thus diagnose the situation the same, then the collection of supporting documentation that was used to be performed draft the flow of operations and these in turn be recorded in the journal up to the financial statements for further application of financial indicators where the strengths and weaknesses of the organization was known. With the results and implementation of the accounting system proposed, we proceeded to the interpretation of financial indicators, obtaining the following results: The liquidity index scored a 1/ 75, $ 09, so that for every dollar the industry due to short-term, has $ 75.09 to cover, likewise profitability was 54 %, 25 % return on sales, return on total assets 3%, among others. Applying the Cost Accounting for Process allowed the proper administration of the three elements of cost by improving the production process, determining actual, total and unit costs of their items. Given these results it is recommended that the owner of the company, implement and maintain this System Cost by Production Process, as the main alternative to improve production processes, enabling pricing for the product is assigned a utility within the range that allows for proper marketing and enjoyment of this increased demand. |
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