Diseño de un sistema de costos por órdenes de producción en la Empresa PISMADE S.A., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The design of a system of costs by production orders in the company PISMADE S.A., of the city of Riobamba, province of Chimborazo, has the purpose of establishing the sales prices and an adequate profit margin for the products offered by the company, it was executed through a field, experimental and documentary research, using the inductive method, as well as techniques such as observation and surveys applied to the operational, administrative staff, and management of the company, in addition to the proper methodology of the system of costs by production orders. In this context, it was determined that the company lacks an accounting system of costs, in such a way that it does not exercise the respective control and recording of the cost elements - raw material- inventory management, labor and indirect manufacturing costs as well as operating expenses, as well as the lack of certainty at the time of establishing the appropriate prices and sales margin. The proposed cost system will allow the company PISMADE S.A. to have real, timely, reliable and reasonable information to evaluate and make efficient and effective decisions on production costs and pricing of the products it manufactures, in addition to having control over the raw material, labor, and indirect manufacturing costs necessary for the development of a final product of the company, it will also allow you to make corrections on the progress of the business and thus achieve the determination of the selling price, which allows it to be competitive in the market, maintaining the desired profit margins.