Diseño de un sistema de costos por órdenes de producción a Industria Metálica Intriago Sánchez “IMEISA” de la ciudad de Ambato, provincia de Tungurahua

Abstract

The present investigation whose title is Design of a System of Costs per Production Order to the Metallic Industries Intriago Sanchez "IMEISA" of the City of Ambato, Tungurahua Province, has as its objective to elaborate a systems of costs per production order that would allow the company to determine the total cost of each production order, as well as the cost per unit in the elaboration of seats. With a population of 14 people that work in the company, within workers and administrative staff, and due to the reduced size of the population, the entire population was taken as a sample, in other words, 100%. For the development of this investigation, we applied the Inductive - deductive methods and as techniques, observation and applied interviews to the owner of the company which results are summarized in that the Metallic Industry Intriago Sanchez "IMESA" which determines its production costs in an empirical form and taking its sales prices in relation to the offer of the competition. Likewise it was determined that it doesn't maintain adequate controls of their cost elements (materials, labor and indirect costs). For the aforementioned it is recommended to the owner Mr. Newton Gonzalo Intriago Intriago to apply this system of costing that would allow him to know the real cost of each production order and the unit price of its finished products.