Diseño de un sistema de costos por procesos para la Empresa D'Christian - Maryuri, de cantón Ambato, provincia de Tungurahua, periodo 2015

Abstract

The present research work is the design of the process Cost System for the company D 'Christian-Marbury, from Canton Ambato, Province of Tungurahua, period 2015, with the purpose of improving profitability and permanence in the market, a system that helps to have greater accuracy in the allocation of the costs since it distributes the indirect costs of manufacture according to the resources consumed by activities. The cost accounting system was designed for the development of the cost system through the study of the procedures in the elaboration of the products and distribution of costs, which allowed obtaining more detailed information about the costs incurred such as raw material, workforce and indirect manufacturing costs, as well as determining the selling price. The proposal is aimed at optimizing its resources and profits, concluding that the application of the system will give a full turn on the activities for the production of garments being able to offer to the market the production of a more competitive way satisfying the needs of the consumers.