Manual de un sistema de costos por ordenes de producción para la fábrica de muebles Madecor en la provincia de Cotopaxi cantón Latacunga periodo 2020.

Abstract

The main objective of this research was to design a manual of a cost system for production orders, based on IFRS in the furniture factory "MADECOR" in the province of Cotopaxi, Latacunga canton, to maximize its utility. A survey of the different workers and secretaries of the company was a technique to gather essential information for the development of the research as well as the interview with the owner-manager. The findings determined that the furniture workshop does not implement any model of cost system to have adequate control of the three cost elements: raw material, labour, and indirect manufacturing costs. In addition, the sale price is set empirically, in some of the cases the manager manages to recover the investment but not the profit. Based on the findings of this study, the established proposal is to develop a cost system manual for production orders, which contains different accounting documents and a chart of accounts that will serve to prepare the financial statements and make efficient and effective decisions. It is recommended the furniture workshop consider the manual proposed since this is the most appropriate. This system will allow the company to determine with more accuracy and clarity the costs incurred in the production process, protect its assets, and optimize resources to increase its profit.