Diseño de un sistema de costos por ordenes de producción para la empresa “Pelileo Store” de la provincia de Tungurahua, cantón Pelileo, trimestre octubre- diciembre 2021.
In the company "Pelileo Store" there are problems related to the lack of a costing system for production orders, a situation that makes it difficult to determine the cost of production and sales, so the main objective of this work is "Design a system of costs for production orders for...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2023
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| Accés en línia: | http://repositorio.utc.edu.ec/handle/27000/11204 |
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Afegir etiqueta | Sumari: | In the company "Pelileo Store" there are problems related to the lack of a costing system for production orders, a situation that makes it difficult to determine the cost of production and sales, so the main objective of this work is "Design a system of costs for production orders for the company "Pelileo Store", began with the collection of information where the cost of production and sales was evaluated, identification and determination of the real manufacturing costs to generate an adequate management of resources in the area of production, as methodology the approach was usedquantitative where company information was analyzed through the research instruments and is based on the bibliographic analysis and field research as a result of the application of the proposal for the month of December 2021 in which it was obtained as results that the unit costs Production costs for the Studio X-36 Butt Lifting Women's Jean were $7.49, the same as the X-38 size; generating a profit margin of 73.56%, however, for size X-40 the unit cost of production was $9.49; It generated a lower level of profit since its sale price is $13.00. This production gives you a 37% profit on the cost of production. Among the impacts that the application of the proposal we have the correct identification of the costs that intervene in the production, a costing system of easy implementation and according to the needs identified in the company that will help in the determination of the sale price, with an adequate profit margin so that the company keep going. |
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