Diseño de un sistema contable de costos por órdenes de producción para el centro artesanal Huambaló, de la parroquia Huambaló, cantón Pelileo, provincia de Tungurahua

Abstract

This research aimed to design an accounting system of costs per production orders for the Centro Artesanal Huambaló, of Pelileo, Tungurahua province, and its influence in the establishment of the production cost and proper decision-making. This research followed a mixed-nature approach, that is, qualitative and quantitative approaches, with an exploratory and descriptive level, non-experimental type. Also, the field, documentary and applied modalities were necessary. Likewise, it was complemented with deductive, inductive, and analytical methods. Relying on techniques such as the survey and the interview and using for this purpose instruments such as the questionnaire and interview guide, to find relevant information about the management of the company. The findings of this process determined that the organization lacks a cost-based accounting system for orders of production and a lack of adequate control of materials and manufacturing. Other deficiencies identified were indirect costs, misinformation about the true cost of production, as well as the profit margin of the different products offered by the institution. Based on the problem, it was concluded that the company does not have data technically collected for the establishment of the price and the development of financial statements. For this reason, it is recommended to implement the proposed system to generate reliable, real, and timely information for better decision-making.