Aplicación de sistema de costos por órdenes de producción en una fábrica de calzados de la ciudad de Azogues.

Abstract

The main objective of this research work is "Application of cost system for production orders of the footwear factory, through the application of acquired accounting knowledge, in order to establish real production costs", for which a contextualization of the workplace and identification of the existing problem; on the basis of which a theoretical compilation of the main accounting postulates has been carried out and what the implementation of the costing system implies in terms of expenses and profits, for which a practical methodology based on the analysis of variables and statistics in order to consolidate the information in a database and through this power to project real values of the final product, generating large profits to the company when applying the proposed design. What the study allowed was to establish normalization of production through the establishment of standard production costs from which the study raised the different steps, phases, investments and financial evaluation of the implementation of the system of Production Order Costs so that In this way, the company can make the decision to begin the implementation of the cost system, having at hand a guide on how the implementation should be carried out.