Aplicación de un sistema de costos por órdenes de producción, para la textilera Asociación "TARPUY" ubicado en la comunidad de Apahua, parroquia Pilaló, cantón Pujilí, provincia de Cotopaxi.
The problem faced by textile organizations is the empirical management of accounting and costing information, ignorance of the elements that intervene within the processes, to obtain the real unit value and the utility of the finished product. This project was developed in the textile “Tarpuy” Assoc...
Պահպանված է:
| Հիմնական հեղինակ: | |
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| Այլ հեղինակներ: | |
| Ձևաչափ: | bachelorThesis |
| Լեզու: | spa |
| Հրապարակվել է: |
2020
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| Խորագրեր: | |
| Առցանց հասանելիություն: | http://repositorio.utc.edu.ec/handle/27000/6903 |
| Ցուցիչներ: |
Ավելացրեք ցուցիչ
Չկան պիտակներ, Եղեք առաջինը, ով նշում է այս գրառումը!
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Ավելացրեք ցուցիչ | Ամփոփում: | The problem faced by textile organizations is the empirical management of accounting and costing information, ignorance of the elements that intervene within the processes, to obtain the real unit value and the utility of the finished product. This project was developed in the textile “Tarpuy” Association located in the Apahua Community, Pílalo Parish, Pujilí Canton, Cotopaxi Province, with the aim of applying a cost system by production orders. The methodology has a qualitative and quantitative approach, for the required investigation a field diagnosis was made, using an observation file, interviews and documentary research, these tools allowed the compilation of sufficient data for the development of the project, identifying the raw material , labor, and indirect manufacturing components in the elaboration of handmade garments. The methodology has a qualitative and quantitative approach, for the required investigation a field diagnosis was made, using an observation sheet, interviews and documentary research, these tools allowed the compilation of sufficient data for the development of the project, identifying the raw material, labor, and indirect manufacturing components in the elaboration of handmade garments. The results obtained through the application of the Excel computer program, it was possible to determine the elements of cost, real price and the percentage of profit, which were shared with the members of the board of directors, in order to set sale prices, valuation of inventary, setting commercialization policies, to make better decisions developing quality products based on artisanal culture and maximizing the utility. |
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