Diseño de un sistema de costos por órdenes de producción en la Empresa Samporio Internacional ubicado en parroquia Huachi Chico, cantón Ambato, provincia de Tungurahua

Abstract

The present research involves the design of a cost system for production orders at “SAMPORIO INTERNATIONAL COMPANY”, located in Parroquia Huachi Chico, Ambato County, Tungurahua province. The methodology used in the research was developed through exploratory study and application of inductive method based on the observation of facts, to establish conclusions, by using different techniques and tools for data collection such as: directive observation, interviews and review of documentary sources. The proposed design of a cost system for production orders includes the development of formats and procedures that allow collect, record, and make data report about cost production providing adequate information to the administration area. At the same time, it is useful for decisions making to ensure the use of existing resources. It wants to get a proper control of Direct Raw Material, Direct Labor and General Manufacturing Costs to identify the resources used in each production and then provide a design of several documents; which can control and monitor the production process, with the purpose of achieving an appropriate inventory management to obtain real data on the financial results of the entity. It recommends to use the cost system for production orders to obtain the unit cost of each one of the products that are made, taking into account that the system will be useful for controlling costs, determine the reasonable unit cost, improve control inventories and finally draft half-yearly reports.