Diseño de un sistema de costos en la fábrica de calzado “GUSMAR”, del cantón Cevallos. periodo octubre – diciembre del 2022.

This integrative project focuses on the footwear factory "GUSMAR", which is dedicated to manufacturing and selling leather shoes for men. The main objective of this project is to design a costing system to determine the unit value of each product. The factory does not currently have a defined cost model to help identify and record the elements involved in the manufacture of footwear. The methodology used is a quantitative approach, which involves analyzing the data obtained through field and descriptive research and conducting interviews with the owner, and assistant accountant worker, in order to obtain real and concise information regarding production costs. In addition, bibliographic research was carried out to determine the most appropriate cost system for the factory, the most appropriate is by Production Orders and was implemented during the period from October to December 2022, thus identifying the costs incurred in raw materials, labor, and indirect manufacturing costs. These are recorded in a cost sheet, along with their exact unit value for each model and month, as a result of applying the proposed cost system a profit margin of up to 45% was obtained in the model GM-160 Sueño Gus, 47% in the model GM-774 Nobuc Feroz and 48% in the model GM-193 Bossic Gus so that this project is beneficial to the factory.

• Hovedforfatter: Arévalo Arévalo, Adriana Nicole (author)
• Andre forfattere: Cruz Iza, Jenny Gisela (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2023
• Fag: SISTEMA DE COSTOS; COSTOS POR ÓRDENES DE PRODUCCIÓN; ELEMENTOS DEL COSTO; PRECIO DE VENTA; CONTABILIDAD Y AUDITORIA
• Online adgang: http://repositorio.utc.edu.ec/handle/27000/11074