Diseño de un sistema de costos por órdenes de producción en la Carrocería Yaulema, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present design of a cost system for production orders for the YAULEMA body, Riobamba canton, Chimborazo province, it has been carried out to determine the real cost of production in each of the production orders through the identification of costs. Based on the surveys and interviews that were carried out with the body personnel and the observation of the manufacturing process, it was deduced that the body does not have a cost system, the sale price is according to the competition, the costs estimate empirically, they do not have adequate control and registration of costs, they do not assign a personnel responsible for the materials, they do not have stock records, there is no inventory valuation method, labor or tasks are assigned to the workforce random. The development of the proposal has made it possible to find the cost of direct raw material, direct labor and indirect manufacturing costs through its treatment, once the production process was completed, the cost sheet was counted in where the production cost, profit and sale price are calculated. It was concluded that the body determines the cost of production and the sale price based on the estimation of the owners, the application of the cost system for production orders designed in this degree work is recommended to know exactly the cost of sale therefore the utility of each one of the bodies.