Diseño de un sistema de costos por órdenes de producción, para la microempresa “Dyland´s Sport”, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

In the present study, a Production Order Cost System was designed for a microcap called "Dyland's Sport", located in Riobamba city, province of Chimborazo, with the aim to determine the total and unit production cost on each one of the orders and thus ensure timely decision-making processes. For the development of the research, a survey was carried out and applied to the manager of the microcap. In addition, through direct observation during the visits to the company, clear and precise information was obtained regarding the identification of the problem. As for the results, it was found that the microcap is based on an empirical costing system, its sales prices are set in relation to what the competition offers, as well as there is no control of inventories and the lack of time cards to control workers. This proposal would let the microcap access to an accounting tool that provides efficient control and recording of cost elements such as: raw material, labor and indirect manufacturing costs, as well as it will allow to appropriately assign the real costs of production to each of the orders and establish an adequate profit margin in relation to the sales price of finished products. Therefore, it is recommended to implement the proposed Production Order Cost System.