Costos de producción y determinación del margen de utilidad, en la asociación de artesanos aimoc, fabricantes de silenciadores y guardafangos del barrio Santán, parroquia Ignacio flores, cantón Latacunga período 2017
This research project aimed to analyze the calculation processes of the cost of production, taking account the materials used in manufacturing that contribute to the profit margin. Where the lack of knowledge about the real cost in the production of fenders and silencers and its impact in the determ...
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2018
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| Acceso en liña: | http://repositorio.utc.edu.ec/handle/27000/5764 |
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Engadir etiqueta | Summary: | This research project aimed to analyze the calculation processes of the cost of production, taking account the materials used in manufacturing that contribute to the profit margin. Where the lack of knowledge about the real cost in the production of fenders and silencers and its impact in the determination of profit margin were the problem. That is why this study assessed the production costs incurred by mechanics to manufacture silencers and fenders, at the same time, establish a technical way of the profit margin. The methodology used was the descriptive -quantitative approach, so the information was collected through the inductive method with bibliographic sources, and field research, using data gathering technique, analysis of documents, and interview to manufacturers of fender and silencers, this allowed establishing the state and how to estimate costs and gains. This has been made through a simulation of costs system by manufacturing orders. The results obtained allow concluding that the manufacturers estimate their expenses and incomes especially in the production area, without taking into account the acquisition of new equipment and machinery, in addition to the depreciation of the same, and it is not determined adequately and exacting the real cost of the manufactured product.Through the application of the cost system for production orders it is established that the highest level of the margin of utility, it is in the sale of the fenders with 54% unlike that the silencers which is 41%, it is fundamental to improve control of your unit costs that benefit productivity for the permanence in the demanding and competitive actual market. |
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