Sistema de costos por órdenes de producción para la Industria Riofibras, cantón Guano, provincia de Chimborazo

Abstract

The objective of this titling work is to design a cost system for production orders, in order to know the costs of each production order and, in turn, to fix the sale price of its finished products. For the development of the research methods were used as: the deductive and inductive method, where the interview was applied to a total of 12 people between workers and administrative staff. Once the current situation of the production company was assessed, a number of deficiencies were identified, such as: Industrias Riofibras determines its price empirically and lacks a cost system that helps control production elements (raw material, hand of work and indirect costs of manufacture), that is to say, that the company does not have adequate control to optimize its resources. The proposal contains the system of costs for production orders, which will allow to reduce efficiently the waste of raw material, labor, indirect manufacturing costs, and thus determine the total cost, unit price in a real and non-empirical way. Therefore, it is recommended that the industry implement the cost system for production orders and that it will provide management with an appropriate business decision making in accordance with the real situation of the company, contributing in such a way to the fulfillment of the objectives set forth in the He has planned the industry.