Diseño de un sistema de costos por órdenes de producción para la Fábrica “FAMTEX”, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present titling work was carried out in the FAMTEX advertising factory, in Riobamba canton, Chimborazo province, its objective is the preparation of a Costs System by Production Orders with the application of the inductive-deductive method is supported in the techniques of observation and interview. Its descriptive structure has allowed the studies and previous analysis to determinate the reality of this factory using different techniques, methods of processing accounting information. Starting from the reality based on accounting until obtaining the results and applying the developed system, in this way, the contribution that this titling work provides to the field of study. It is a technical tool to obtain the total costs on each production order recording in a timely manner, each of the elements that make up the costs of production of pricing and knowing about the profit margin obtained by applying the total costly method. Additionally, this information becomes a technical basis for making decisions regarding their processes and management within the productive area.