Diseño de un sistema de costos por órdenes de producción para la Imprenta Braille de la Federación Nacional de Ciegos del Ecuador (FENCE), de la ciudad de Riobamba, provincia Chimborazo

Abstract

This degree work is addressed to a cost system design in accordance to production orders for BRAILLE FENCE, a printing house located in Riobamba city. The main purpose of this study was to establish the unit cost by taking into account a population formed by 6 management members and 4 labourers working during the period. Both, assessment tools and an interview guide for managers and workers; were applied. The main findings are summarized in the fact that the establishment of the costs at the printing BRAILLE FENCE is empirical since an auxiliary control or management of assistants to control the raw material, labour and CIF (cost, insurance and freight); is not established. The general hypothesis, “The cost system design by production orders for the Braille printing of the National Federation of Blind People of Ecuador (FENCE), from Riobamba city, Chimborazo province” will enable this institution to determine both, individual and total costs of each production order, which will benefit and encourage a proper decision-making. Once the finding coming from this research are collected, a proposal for the cost system design by production orders for the Braille printing of The National Federation of Blind People of Ecuador (FENCE), from Riobamba city, Chimborazo province, is developed. This study details in a sequential way the different steps carried out during the accounting process in order to be implemented by this entity.