Diseño de un sistema de costos por órdenes de producción, para la imprenta Alma Lojana del cantón La Maná, Provincia de Cotopaxi.
The objective of the research was to propose a job order cost system for “Alma Lojana” Printing House in La Maná, Cotopaxi province, period 2019, because this allows the measurement of production in each unit of time, by relating the cost record to establish the unit cost of the product in each unit...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2020
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| Online Access: | http://repositorio.utc.edu.ec/handle/27000/4885 |
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Add Tag | Summary: | The objective of the research was to propose a job order cost system for “Alma Lojana” Printing House in La Maná, Cotopaxi province, period 2019, because this allows the measurement of production in each unit of time, by relating the cost record to establish the unit cost of the product in each unit of time. Being necessary for this to resort to bibliographic, descriptive research, inductive, deductive, analytical, quantitative methods; through the techniques of the interview and surveys used as an instrument, a questionnaire with a list of questions aimed at collecting information according to the objectives. The research population included the owner and six employees of the printing house. Once the investigation was concluded, it was possible to establish that the productive process of the preparation of invoices, which begins with the printing of the proof sheets and ends with the archiving of plates; The quantification of a batch of products was carried out according to a production order, determining a unit cost of $ 3.73 for the elaboration of an invoice block of 100 units, $ 6.51 for the elaboration of a retention block and a cost unit of $ 0.06 cents., for the triptychs, giving a total value of $ 429.69 for the 3 lots in production. The state of goods sold allowed to establish a cost of $ 429.69, while the income obtained from the sale of the invoice amounted to 566.72, for 30 withholding blocks $ 436.80 and $ 110.00 for the 1000 triptychs, giving a total income of $ 1113.52, the same when preparing the income statement reflected a net profit of $ 627.16. The application of the proposal that will directly benefit the owner, employees and customers of “Alma Lojana” printing house is essential. |
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