Diseño de un sistema de costos en la empresa Geru’s Fashion en la provincia de Tungurahua, cantón Ambato,2023.

In the company "GERU'S FASHION" there are problems related to the lack of a production order costing system, which makes it difficult to determine production and sales costs. Therefore, the main objective of this work is to design a production order costing system for "GERU'S FASHION". The process began with the collection of information, evaluation of production and sales costs, identification and determination of actual manufacturing costs to ensure proper management of resources in the production area. A quantitative approach was employed, analyzing the company's data using research instruments and supported by literature analysis and field research. The application of the proposed system in January to March 2023 revealed that the unit production costs for the men's summer pullover T-shirt were as follows: $6.86 for size 36, $7.46 for size 38 and $8.08 for size 40. The study involved four production orders; the data provided is for the first production order. For the second production order, sizes 36 and 40 were produced at prices of $6.80 and $8.06, respectively. The third production order involved sizes 38 and 40, at prices of $7.48 and $8.07. Finally, for the fourth production order, sizes 36 and 38 were produced at prices of $5.90 and $7.43, respectively. The production costs show that size 36 had a reduction in price of 1.16%, while sizes 38 and 40 generated an increase of 0.13% and 0.88%, which means that producing these sizes would generate a large profit margin for the company. The implementation of this proposal will lead to the accurate identification of production costs, an easily implementable costing system adapted to the company's needs, facilitating pricing decisions with appropriate profit margins to maintain the company's operations.

• 主要作者: González Bonilla, Gabriel Patricio (author)
• 格式: bachelorThesis
• 語言: spa
• 出版: 2024
• 主題: ORDEN DE PRODUCCIÓN; COSTO DE PRODUCCIÓN Y VENTAS; SISTEMA DE COSTEO; CONTABILIDAD Y AUDITORIA
• 在線閱讀: http://repositorio.utc.edu.ec/handle/27000/12011