Diseño de un sistema de costos por órdenes de producción en la Empresa Carrocerías Alvarado de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The current research has been performed under a Costs Accounting through Manufacturing Orders from “Carrocerías Alvarado” Industrial Company in Riobamba Canton Chimborazo Province through some methodologies which have let to identify the weaknesses in determining some production costs the enterprise has been managed. Such weaknesses were concentrated on materials determination, labour and indirect manufacturing costs which were labored in each product by hence the appropriacy from this current research has permitted to detect procedures and processes for material adjudication and acquisition to determine labour on an irregular determination and direct costs were dealt without a regulatory process which lets to know the true existence in the inventory nevertheless, the current acquisition way according to the cost elements which have brought beneficial results towards the company but it was verified the projected data through the Cost Accounting proposal application from Manufacturing Orders while the results are optimized in a better way on what refers to resources handling, helping through this way to an appropriate product total costs purpose which is offered by the company getting an efficient profit/cost relationship in each period results.