Desarrollo e implementación de un sistema de contabilidad de costos en Textiles Parmitex, cantón Pelileo, provincia de Tungurahua, como herramienta para optimizar la gestión administrativa

Abstract

Development and implementation of an Cost Accounting System for Parmitex Textiles, Pelileo Province of Tunguragua. As a tool to optimize the administrative management. This research was based on the development and implementation of a cost accounting system to customize the control of manufacturing costs in the entity that is a family company dedicated to the manufacturing of textiles such as trousers jeans for man. To determine the sales price in a technical way. The proposal begins with registration and control in a clear and correct form of the cost elements, facilitating the preparation of financial statements that management can take timely deciciones based on accurate information, the development of the proposal is framed in the type of descriptive research since it works on realities and correct the presentation and interpretation of records and analysis.

Thus it was concluded that the design and implementation of the proposed system get the monitoring and recording of the elements of the cost to each of the areas within the production department as also the registration of the securities in administration and sales departments. Therefore we recommend the proposed system is applied in order to establish accurately the profit margin and make a competitive market for the company.