Diseño de un sistema de costos por órdenes de producción para la Fábrica Rio Textil de la ciudad de Riobamba provincia de Chimborazo

Abstract

Cost accounting allows to know the cost of production and consequently to determine the selling Price of products. Hence, the title of this research is designing a cost system for production orders to the factory Rio Textil of Riobamba city, Chimborazo province, which aims to determine production costs and unit properly. The methodology used in the development was descriptive and exploratory using clear and simple terminology in order to provide and assimilate other more understanding, in the same way for the registration and control of each of the cost elements according to current regulations in labor and tax matters. This work consists of the following three chapters: Chapter I: Problem, Chapter II: the Theoretical framework consisting of key concepts for the wok development, Chapter III: Methodological Framework, containing the types and research methods that were used. And finally Chapter IV where is the proposal. It contains techniques, procedures for the registration and accounting of the cost elements. Finally there are conclusions and recommendations. So the implementation of the proposal in the Micro plus accounting system is presented. All this will generate useful information for decision marking management information.