Diseñar un sistema de costo por órdenes de producción de “Dulces, pasteles tortas Radu S.A."
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación tiene como objetivo principal Diseñar un sistema de costos por órdenes de producción para la empresa Dulces Pasteles y Tortas RADU S.A. de Guayaquil con el fin de determinar los costos reales de producción que nos permita una correcta toma de decisiones en beneficio de la empresa. Este sistema ayudo a tener un control de todo el proceso productivo desde inicio (orden de producción) hasta el final (hoja de costos) permitiendo conocer el costo total de la orden y el costo unitario del producto, mediante formatos y formulas se determinaron los costos de materia prima, mano de obra y costos indirectos de fabricación para así ya obtener un costo total para ello se usó el método analítico en base a la información recolectada por medio de la entrevista y cuestionario se logró conocer más sobre el problema de la empresa.
The main objective of this research work is to design a cost system for production orders for the company Dulces, Pasteles y Tortas RADU S.A. of Guayaquil in order to determine the real costs of production that allow us to make correct decisions for the benefit of the company. This system helped to have control of the entire production process from start (production order) to the end (cost sheet) allowing to know the total cost of the order and the unit cost of the product, using formats and formulas were determined the costs of raw material, labor and indirect costs of manufacturing so as to obtain a total cost for it was used the analytical method based on the information collected through the interview and questionnaire was able to learn more about the problem of the company.
The main objective of this research work is to design a cost system for production orders for the company Dulces, Pasteles y Tortas RADU S.A. of Guayaquil in order to determine the real costs of production that allow us to make correct decisions for the benefit of the company. This system helped to have control of the entire production process from start (production order) to the end (cost sheet) allowing to know the total cost of the order and the unit cost of the product, using formats and formulas were determined the costs of raw material, labor and indirect costs of manufacturing so as to obtain a total cost for it was used the analytical method based on the information collected through the interview and questionnaire was able to learn more about the problem of the company.
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SISTEMA DE COSTOS, CONTROL DE COSTOS, ORDENES DE PRODUCCIÓN, TOMA DE DECISIONES