Diseño de un sistema de costos por órdenes de producción para la empresa Proalim cantón Riobamba, provincia de Chimborazo

Abstract

The company PROALIM does not have a cost system by production orders, causing the lack of control in the cost elements of the production process of their products. In addition, they do not know the technical part of the profit margin and sales price setting, reason why decisions are taken empirically, which has generated problems in decision making, therefore, the objective of this research work was to design a cost system by production orders for the company Proalim in Riobamba canton of Chimborazo province, and its influence on the determination of the cost of production. The methodology implemented had a mixed approach, with an exploratory and descriptive level, applying the inductive, deductive and systematic method that allowed the non-experimental design, becoming an applied and field research, in which the interview and survey were used and through instruments such as the interview guide and questionnaire applied to the administrative and operational personnel of the company allowed the identification and determination of the absence of an adequate cost system, as well as to the empirical management of production costs and profit margins, preventing the application of a technical process. Through this methodology it was determined that the company does not have a production order costing system, in addition to the absence of control in the production process. In this context, it is concluded that the company does not have a cost system by production orders, which allows the determination of the total cost of production in a technical way.