Diseño de un sistema de costos por órdenes de producción para la empresa Creantex, del cantón Pelileo, provincia de Tungurahua

Abstract

The objective of this research work was to design a production order costing system for the Creantex textile company in Pelileo, Province of Tungurahua, with the purpose of establishing a tool to determine the total and unit cost of the products offered by the company. This was done through the application of field research, observation techniques and an interview guide to the company's administrators, which allowed for obtaining objective information and a clearer vision of all the activities carried out and the use of the cost elements in the production of each garment; in addition to the methodology of the production order cost system. With this context, it was found that the company lacks an accounting system of costs so it does not exercise control of the three elements of the cost such as raw materials, direct labor, and indirect manufacturing costs, likewise they do not know the real, total and unit cost of production since the setting of sales prices is done empirically. The proposed cost system will allow the company Creantex to have real, timely, reliable, and reasonable information about their production costs, for the pricing of products, in addition to maintaining efficient control over materials, labor, and indirect manufacturing costs, as well as to take corrective actions on the progress of the business and more assertive decision making, allowing it to be more competitive in the market.