Diseño de un sistema de costos por órdenes de producción para la microempresa aluminio y vidrio San Pedro, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The purpose of this titling work was to determine the cost of production of aluminum and glass doors and windows, as well as the sale price of each unit. Due to the fact that this business presents inconsistencies such as: problems in determining its costs since it uses an empirical cost system, it does not recognize its production costs: raw material, labor and indirect manufacturing costs, it maintains inadequate control over the raw material, the hours used in each production are not taken into account, the indirect manufacturing costs are confused with expenses, the sale price is established in an estimated 30% of the cost, the family charge, does not carry out depreciation of machinery, tools and vehicles. For the development of the research, it was offered as inductive, deductive methods and as techniques: observation, interview, bibliographic review and the source documents that covered the microenterprise. Concluding that the company, by not controlling its production costs, does not know how much it costs to produce its goods, consequently, the setting of sales prices and decision making, for which it is recommended to implement the costing system for production orders proposed in this document.