Diseño de un sistema de contabilidad por órdenes de producción para la Empresa Rey de las Paletas, de la ciudad de Ambato, provincia de Tungurahua

Abstract

The present Design of a Cost Accounting System for production orders for the company Rey de las Paletas of the city of Ambato, province of Tungurahua, has the purpose of identifying the economic reality of the company and at the same time improving, controlling and optimizing the management of information and especially the control of the elements that make up the cost of production. The design was carried out based on the company's scenario, its production processes, inventories, income, expenses, investments, aspirations and goals of its owners. Techniques and research instruments were used, such as: direct observation, interview with the manager of the company, questionnaires to the workers and SWOT analysis, resulting in unaffiliated personnel, a poor accounting system and ignorance of the real costs of production. In addition, a flow chart of processes was carried out and a catalog of accounts was determined according to the production process, which contains the necessary accounts that facilitate and satisfy the need for daily record of the company's operations. These elements will improve the current situation of the company through accounting information, timely and accurate, facilitating appropriate decision making in order to facilitate its growth and achieve the mission and vision business. Therefore, the implementation of the proposed accounting system is essential.