Propuesta de un sistema de contabilidad de costos para la Empresa Industrial VISET (vidrios de seguridad templados) ciudad de Riobamba, provincia de Chimborazo, período 2010

Abstract

The present thesis deals with cost Accounting for de Industrial enterprise Viset (Safety Glass), Riobamba city, Chimborazo Province, to establish patterns and accounting guidelines and economic activities performed by the above enterprise. The design of an accounting System is sued by Production Orders through which the procedures permitting the efficient and optimum use of resources avoiding unnecessary costs of the organization are established. The proposal defines the administrative, accounting and productive procedures to be adopted in the consecution of the productive economic activities of the enterprise; as an additional point there an accounting exercise of costs from source documents through accounting books and financing statements. It is recommended to take into account the started proposal and make use of it within the economic activities; the present study will lead the organization to the competitive levels within the market where it is developed.