Diseño de una estructura de costos por órdenes de producción para la Empresa Muebles Paola de la parroquia Huambaló, cantón Pelileo, provincia de Tungurahua para el primer trimestre del año 2015

Abstract

The proposal of this research is to design a cost stuctrure for the production orders of the funiture enterprise Paola at Huambaló tow, Pelileo Cantón, Tungurahua province, and its impacto n improving the cost for obtaining production. In orden to achieve the purpose, it was necessary to know in greater detail the cost system for production orders, deepening the theory that relates to the proposed study referring to: cost cost elements, as well as its control, to find out the company accounting practice through its application of research techniques, such as interviews and surveys that permitted the development of work. On completing the work based on existing resources at “PAOLA FURNITURE” company and the knowledge of recommended inventory control, a guide to control the cost elements was done, such as: raw materials, labor and general manufacturing costs by using forms to know the cost estructure for production orders that permit obtaining better benefits and product prices through proper control of each of the resources in the Company. It is recommended to the Paola furniture enterprise to carry out a control of materials and resources, and provide an adequate treatment to find real incomes and expenses obtained from the sale of products.