Los costos por órdenes de producción en una industria farmacéutica y su incidencia en los estados financieros
Fecha
2021
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Editor
Universidad Guayaquil
Resumen
La investigación surgió por la inexistencia de un sistema de costos por órdenes de producción en
una empresa industrial farmacéutica, conllevando a que exista un impacto en la utilidad, falta de
controles en los desperdicios por la falta de control y registros, así como una inadecuada estimación
de los costos. Como objetivo general fue “Detallar un sistema de control de costos por órdenes de
producción para optimizar el uso de materia prima y ofrecer información oportuna, confiable y
relevante reflejada en los estados financieros en una industria farmacéutica”. Mientras que, la
metodología aplicada fue mixto, conjuntamente con los tipos de investigación descriptivo y de
campo; el instrumento utilizado fue el cuestionario y la técnica de la encuesta, siendo dirigida a
gerente, contadores o jefes de producción, quienes contribuyeron con información relevante para
la realización de la propuesta. Se pudo concluir al realizar la indagación que las empresas no
contaban con un sistema de control de costo por órdenes de producción para llevar una supervisión,
registro y evaluación del uso de los recursos durante el ciclo productivo, distorsionando la
veracidad de la información reflejada en los estados financieros, por ello se estableció la aplicación
de este tipo de costeo conllevando a un incremento de la rentabilidad obtenida por la empresa
industrial farmacéutica.
The investigation arose due to the non-existence of a system of costs for production orders in a pharmaceutical industrial company, leading to an impact on the utility, lack of controls on waste due to the lack of control and records, as well as an inadequate estimate of costs. The general objective was "To detail a cost control system for production orders to optimize the use of raw materials and offer timely, reliable and relevant information reflected in the financial statements in a pharmaceutical industry." Whereas, the applied methodology was mixed, together with the descriptive and field research types; the instrument used was the questionnaire and the survey technique, being directed to managers, accountants or heads of production, who contributed relevant information for the realization of the proposal. It was possible to conclude when conducting the investigation that the companies did not have a cost control system for production orders to supervise, record and evaluate the use of resources during the production cycle, distorting the veracity of the information reflected in the financial statements, for this reason the application of this type of costing was established, leading to an increase in the profitability obtained by the pharmaceutical industrial company.
The investigation arose due to the non-existence of a system of costs for production orders in a pharmaceutical industrial company, leading to an impact on the utility, lack of controls on waste due to the lack of control and records, as well as an inadequate estimate of costs. The general objective was "To detail a cost control system for production orders to optimize the use of raw materials and offer timely, reliable and relevant information reflected in the financial statements in a pharmaceutical industry." Whereas, the applied methodology was mixed, together with the descriptive and field research types; the instrument used was the questionnaire and the survey technique, being directed to managers, accountants or heads of production, who contributed relevant information for the realization of the proposal. It was possible to conclude when conducting the investigation that the companies did not have a cost control system for production orders to supervise, record and evaluate the use of resources during the production cycle, distorting the veracity of the information reflected in the financial statements, for this reason the application of this type of costing was established, leading to an increase in the profitability obtained by the pharmaceutical industrial company.
Descripción
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Palabras clave
COSTOS POR ÓRDENES DE PRODUCCIÓN, INDUSTRIA FARMACÉUTICA, ESTADOS FINANCIEROS, SISTEMA DE CONTROL, RENTABILIDAD
Citación
APA