Aplicación de un sistema de costos por órdenes de producción para la metalmecánica PICCHUS del cantón Latacunga provincia de Cotopaxi.
Small and medium-sized companies satisfy their customers’ needs with quality products, nowadays the craft workshops determine the price of their products or services empirically or according to the market, because they do not know the amount in the manufacture of a good, preventing to determine the...
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/27000/5780 |
| Ցուցիչներ: |
Ավելացրեք ցուցիչ
Չկան պիտակներ, Եղեք առաջինը, ով նշում է այս գրառումը!
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Ավելացրեք ցուցիչ | Ամփոփում: | Small and medium-sized companies satisfy their customers’ needs with quality products, nowadays the craft workshops determine the price of their products or services empirically or according to the market, because they do not know the amount in the manufacture of a good, preventing to determine the real value and the profitability of the same. The main objective of the integration project is the application of a cost system for production orders in the "Picchus" Metalworking, of Latacunga Canton, Cotopaxi Province, which establishes the real price of each production order and properly obtains its real values. The methodology applied for the collection of information was of a qualitative approach, with this, the characteristics of the articles prepared were determined, through the quantitative approach, and the quantities used in raw materials (MP), labor (MO) and costs were identified Indirect manufacturing (CIF), in addition to techniques such as: the observation sheet allowed to verify the processes of manufacturing their products, the interview was applied to the owner of the metalworking and the oldest worker, allowing the collection of data necessary for the development of the project. The proposed computer program is designed in spreadsheets, which allows managing the different icons that are part of the three elements of the cost, also improving the performance of the owner and the workshop workers, who will be able to set prices for each stage of manufacturing. The results obtained through the application of the cost system for production orders are beneficial because through the application of formulae, Excel computer program established the real cost of the doors and windows and the percentage of utility according to the size, properly controlling the costs involved in preparing them. |
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