Diseño de un sistema de costos por órdenes de producción a Industria Maderera Buenaño, cantón Riobamba, provincia de Chimborazo

Abstract

The design of a cost system for manufacturing orders for Buenaño Wood Industry, in Riobamba canton, province of Chimborazo, aimed to know the cost of production in order to determine the selling price of each product, taking into account the raw material used, the labor involved in the various processes and the indirect costs of production. Techniques such as interview, observation, literature review, were used for the execution of this research work, through surveys, observation sheets and bibliographic sources. The information provided by the company allowed a situational analysis of it in relation to its costs incurred in the production process in addition to their respective records, finding that the Industry has had a remarkable growth in the last two years, even though the cost allocation is done empirically, consequently the hours of labor are not taken into account, and on the other hand, most indirect manufacturing costs are considered as expenses which does not allow an accurate understanding of the costs required by each manufacturing order and the prices for each product are estimated. For this reason, the cost system will be very useful for the determination of sales prices to the public and therefore adequate decision-making by management, so it must be implemented throughout its production stage in order to the resources can be used to the maximum and unnecessary time can be reduced.