Diseño de un sistema de costos por órdenes de producción para la Empresa Calzado de Píe, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present degree work aimed to design a cost system by Production Orders for the Company Footwear of Píe, in the Riobamba City, Chimborazo Province, to establish the total cost of production and determine the profit margin. The research techniques used were observation that allowed obtaining a clearer and more objective vision of the company's activities and the use of cost elements in the production of footwear, such as labor, raw material and Indirect materials required to present the final product, interviews applied to employees on how the shoe production processes are developed, plus questionnaires applied to the owner-manager of the company and employees. For this reason, the design of a cost system for production orders executed and the production cost elements were used, such as raw material, direct labor, and indirect manufacturing costs, each of which contributed to the determination of costs in those that the company incurs for the elaboration and commercialization of the product during the manufacturing process. The findings found were: it does not have a production cost system, there is no control over the use of the raw material and the inputs are empirically estimated, there is no adequate inventory control, the profit margin is unknown. It is concluded that the company urgently needs to adopt the said system to maintain effective control over the use of materials and other inputs that are part of the production process through accounting records. It is recommended to consider the proposed proposal to keep an appropriate record of production costs and correctly determine the final cost of the product, obtaining a suitable profit margin.