Costo por orden de producción y su incidencia en la rentabilidad de la empresa “Grandes Impresiones”, cantón Latacunga, provincia de Cotopaxi, periodo 2022.

The company "Grandes Impresiones", located in Latacunga, Ecuador, faces a competitive landscape in the printing market. The focus of the research is to determine the cost per production order and its impact on the profitability of the company "Grandes Impresiones" in Latacunga for the period 2022. For the analysis we resorted to bibliographic, field, and descriptive research applying the inductive, deductive, and descriptive methods, then research techniques such as interviews through questionnaires focused on the manager and chief operating officer to gather information according to the research objectives. The information obtained allowed us to know key aspects of the cost structure and the influential variables in the variation of the cost. For this reason, a cost system by production orders was developed for two orders requested to know their unit cost and profitability, yielding the following results: 150 diaries, unit cost of $4.29 at a selling price of $12.00, representing 64.22% profit; on the other hand, 20 medical record books, unit cost of $6.50 at a selling price of $10.00, reflecting a profit of 35.00%. Finally, the preparation of the income statement provided a profit of $309.47, which through the application of financial ratios determined a profit margin of 15.47%.

• Hlavní autor: Lutuala Lutuala, Ana María (author)
• Další autoři: Velasco Quisantuña, Leydy Priscila (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2024
• Témata: COSTOS; ORDEN DE PRODUCCIÓN; CONTROL; COMPETITIVIDAD; RENTABILIDAD; CONTABILIDAD Y AUDITORÍA
• On-line přístup: http://repositorio.utc.edu.ec/handle/27000/11742