Diseño e implementación de un sistema de costo de producción aplicado a la Constructora JEFARE S.A. del cantón Quito para evaluar la asignación de los costos reales

Abstract

This research aims to implement a production orders cost system for JEFARE S. A. building company concerning to ANTONELLA II housing project, taking into account that an adequate costs system will improve its performance and the control processes, as well as the management of resources used during the building process to determine the real economic and financial situation of the company. This research has been organized in four chapters for its development: The frits chapter proposes the building antecedents, the legal aspect, objectives, historical overview, organizational structure, and strategic direction of the company, this complemented with the accounting theory analysis, cost accounting, budgets and internal control. This was considered as starting point to carry out the final proposal which tends to contribute to a better management of housing building costs. The second chapter sets out and internal and external situational analysis of the company. The third chapter presents the proposal through the development of a practical exercise which establishes the cost of an apartment built in Antonella II housing project, this information was obtained from the company records together with the accountant’s advice which directed the research over building processes and management of housing construction elements cost. Chapter IV finally proposes the conclusions and recommendations of the research, so that they can be used as a technical tool at JEFARE S. A. to improve the present resource management system and to guarantee efficiency, effectiveness and economy of resources.