Sistema de costos de producción para asociación de productores artesanales de la Parroquia la Victoria Cantón Pujilí

The present research work approaches an integral comprehensive analysis of the cost system for production orders in the manufacture of roof tiles and piñatas its impact on the profitability of the Association of Artisan Producers of La Victoria Parish, the problem of this project is that the Producer Association of tiles and piñatas does not have a cost system for production orders, considering that this economic activity constitutes a generator of economy for La Victoria Parish Pujilí Cantón, Cotopaxi Province. The objective of this project is to carry out a study of the cost system by production orders through the design that allows identifying real costs. The elaboration of the roof tile and piñatas constitutes a continuous and repetitive process that starts from the process of crumbling, kneading, molding, natural drying, and cooking; which stages accumulate significant costs that allow determining total and unit costs of the roof tile and piñatas. A system of costs for production orders is a tool used in those PYMES, which production is under specific orders, with one or several processes for the transformation of the material until obtain the final product, allowing to accumulate the elements of cost for each phase and that finally allows to know the real and unitary cost of the article. Then a cost system will help to identify exactly the investment needed for the production process, avoiding unnecessary waste of resources and effort that to charge attribute the cost of the product. The methodology that was applied in this integrating project, is the observation technique and simulation which allowed to conclude that, for the manufacture of 36,000 tiles, 1580.56 USD is needed; whose unit cost per unit of tile is 0.04 USD added a profit of 30% of profit, the P.V.P is 0.12 USD. So it is concluded that a cost system affects the profitability of the company.

• Autor Principal: Sánchez Huilca, Héctor Aurelio (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2019
• Subjects: SISTEMA DE COSTOS; COSTO UNITARIO; COSTO TOTAL; CONTABILIDAD Y AUDITORÍA
• Acceso en liña: http://repositorio.utc.edu.ec/handle/27000/7633