Análisis de los sistemas de costos de producción de la empresa Lavanderías Ecuadry S.A. durante el año 2010 – 2011
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2013
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
Este trabajo lo realizamos con el propósito de hacer un análisis al sistema de costos de producción que ha venido usando la empresa lavanderías Ecuadry usando como base el período 2010- 2011 ya que hemos notado que no es el adecuado para la misma lo que ha impedido obtener información real de los costos de producción además de que cuentan con una buena distribución de tiempo en el proceso de lavado y ocasiona que se desperdicien recursos, debido a todos los problemas antes mencionados vemos la necesidad de recomendar un sistema de costos de producción ya existente; como es el sistema de costos por órdenes de producción específicas que mediante varios análisis se ha confirmado que este sistema es el que más se adapta al proceso productivo de la empresa Lavanderías ECUADRY S.A. Este sistema permite cumplir con los pedidos de acuerdo a las especificaciones de los clientes de manera satisfactoria, además de acumular los costos de producción y llevar de esta manera un adecuado control sobre cada orden de trabajo facilitándole así a la administración determinar qué tipos de trabajo son los más rentables para que la empresa pueda cumplir con sus expectativas de obtener el margen de utilidad deseado en la prestación de sus servicios y tenga mayor acogida por parte de sus clientes recurrentes y nuevos.
Through the analysis made to the financial statements of the company laundry ECUADRY S.A. during the year 2010 and 2011 has been detected have no established a system of production costs appropriate to the needs of it which does not provide for actual production costs involved in its production process generating this prevents to determine exactly much wash a garment and information the same way we noticed that not have a good time distribution in the washing process, causing so much human resources are wasted as the machinery used in the washing process, this in turn causes that adequate control of the production that made by the company during their workday, this is why we need to recommend a system of production costs already because of all the problems mentioned above is not carried existing; as the cost for specific production orders system is that through several analyses confirmed that this system is that most adapts to the production process of laundry ECUADRY S.A. This system allows you to comply with the orders according to the specifications of customers in a satisfactory manner, in addition to accumulating the costs of production, such as: raw material, labor and indirect costs of manufacture and carry this way an adequate control on each work thus facilitating you the administration order to determine which types of work are the most profitable so that the company can meet its expectations for the profit margin in the provision of its services and has greater reception by its recurring clients and thus also the uptake of new.
Through the analysis made to the financial statements of the company laundry ECUADRY S.A. during the year 2010 and 2011 has been detected have no established a system of production costs appropriate to the needs of it which does not provide for actual production costs involved in its production process generating this prevents to determine exactly much wash a garment and information the same way we noticed that not have a good time distribution in the washing process, causing so much human resources are wasted as the machinery used in the washing process, this in turn causes that adequate control of the production that made by the company during their workday, this is why we need to recommend a system of production costs already because of all the problems mentioned above is not carried existing; as the cost for specific production orders system is that through several analyses confirmed that this system is that most adapts to the production process of laundry ECUADRY S.A. This system allows you to comply with the orders according to the specifications of customers in a satisfactory manner, in addition to accumulating the costs of production, such as: raw material, labor and indirect costs of manufacture and carry this way an adequate control on each work thus facilitating you the administration order to determine which types of work are the most profitable so that the company can meet its expectations for the profit margin in the provision of its services and has greater reception by its recurring clients and thus also the uptake of new.
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Contabilidad, Contabilidad de Costos, Procesos, Costos de Producción, Lavandería