Los costos de produccion y su efecto en la rentabilidad de imprenta a la mana periodo 2010

This research was conducted in the press "The Manna", which is located in the City of La Maná province of Cotopaxi in Quito Road 302 and Carlos Lozada, this idea came to solve the problem of determining the actual cost production and to know the profitability of products, thus raising the issue: PRODUCTION COSTS AND THEIR EFFECT ON THE PERFORMANCE OF PRINT "THE MANA" PERIOD 2010 - 2011 and this issue, which allowed me to determine the following objectives: Diagram the process in the production of major products of the printing press, to quantify the unit costs for products, calculate the breakeven company to meet the physical quantity and monetary minimum to produce and determine profitability, so it is analyzed the costs according to the structure of the press "The Manna" and according to production volume. According to the structure of printing mentioned, we analyzed each of the elements of production such as raw materials, labor and manufacturing overhead, giving us as a result of cost of production in the period, a value of 6045.35 USD, the raw material reflected the highest value of production 2363.86 USD also determined the unit cost of products and operating expenses was known they were part of manufacturing of products, which led me to establish the total cost of production is 11,843.23 USD. Within the volume of production was analyzed according to the variable costs of production volume up or down the total cost of the product and the fixed costs regardless of the quantity produced has remained stable in the application to the total cost, so that costs fixed are the different services, materials, wages, taxes, rents, interest, depreciation, etc., and variable costs are raw materials, labor and indirect materials in the aggregate amount of 8,890 in fixed costs 2952.86 USD and variables, which we will allow us to determine the balance point of each product, the collection of taxes are to be produced the largest number of units (81 units) for the company did not lose or win. The products offered in print, going through different production processes, in that match all products are designed processes, printing and cutting. The State Income determined that total sales in the period is 16,568.40 USD, with a production cost of 6045.34 USD, generating a net profit of the period of 4016.33 USD. Profitability Analysis allowed us to observe in a performance percentage of printing during the period, giving us the result that the return on sales is 28.52%, and return on investment of 78.16%. The hypothesis "The analysis of production costs allows to know the return generated at the printer's Maná period 2010 is accepted and that through this analysis can be known in a clear and real profitability of each product produced , and thus can make the right decisions in favor of printing.

• Main Author: Jacho Hernadez, Melita Alexandra (author)
• Format: bachelorThesis
• Language: spa
• Published: 2012
• Subjects: Los costos de produccion; rentabilidad de la imprenta la mana
• Online Access: http://repositorio.uteq.edu.ec/handle/43000/2681