Costos por órdenes de producción y su influencia en las ventas del taller de sandalias “Diana Carolina”, cantón Quevedo, provincia de Los Ríos, periodo 2022
This research project is entitled "Costs by Production Orders and its Influence on Sales of the Sandals Workshop "Diana Carolina" canton Quevedo, province of Los Ríos, period 2022" with its general objective is to perform an analysis of the production costs generated by the footw...
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| Médium: | bachelorThesis |
| Jazyk: | spa |
| Vydáno: |
2024
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| On-line přístup: | http://repositorio.utc.edu.ec/handle/27000/11707 |
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| Shrnutí: | This research project is entitled "Costs by Production Orders and its Influence on Sales of the Sandals Workshop "Diana Carolina" canton Quevedo, province of Los Ríos, period 2022" with its general objective is to perform an analysis of the production costs generated by the footwear company, as well as the design of a costing system manual by production orders for the company. For this purpose, was employed a descriptive non-experimental methodology because variables are not manipulated, as well as a mixed approach, with qualitative and quantitative techniques among the types of research, used bibliographic research for the construction of the theoretical framework and field among the principal technique such as the interview that is used to the owner and the observation applied in the site to know the main processes in the elaboration of sandals, as well as to determine the costs incurred in the same. As a result, the company did not have a costing system and decided to propose a cost system by production orders that allow the identification of each of the costs incurred in the production of the different types of sandals, resulting in a unit cost for the orthopedic sandal of $4.06 and a profit of 97%, the natural sole sandal has a unit cost of $3.77 and a profit of 86% for all the units produced. |
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