Sistema de costos por órdenes de producción en la Empresa MILBOOTS Cia. Ltda. ubicado en parroquia Izamba, cantón Ambato, provincia de Tungurahua

Abstract

The following research consists on the production order cost system design for MILBOOTS LTD. COMPANY located in Izamba Parish, Ambato Canton, Tungurahua Province. The methodology used for the research was developed through an exploratory study and inductive method to be applied which is based on the fact observation to get the conclusions through the use of different techniques and data gathering instruments such as: direct observation, interviews and review of documentary sources. The proposal for the production order cost system design considers the appropriate format, norms and procedures design which allow gathering, registering and reporting the cost production data as well as providing information that eases the adequate decision making and guarantying the use of resources. It is necessary to get an appropriate control of the Direct Raw Material, Direct workforce and General Manufacturing Cost to know the resources used in the production, and at the same time provide a several-document design which allows controlling and monitoring the production process in order to have an adequate inventory management which permits to obtain real data of the financial results of the company. It is important to mention that the name of the company plays an important role in the national and international market; so that it is possible to determine the prestige of the company.