Diseño de un sistema de costos por procesos para la Empresa Constructora “CONALVID” de la ciudad de Puyo, provincia de Pastaza, periodo 2014

Abstract

This research is intended to make up a Process-Cost System for the Construction Company CONALVID from Puyo-Pastaza in the 2014 term, which aim is to optimize the proper use of materials and resources. The Process-Cost System of this study proposal was developed from accounting tools laying on accounting documents such as material-request and purchasing register forms, kardex, the material and hand labor accounting entry records, which will not only enable the efficient control of each production phase but also the proper operation-system organization leading to the concretion of the production procedure approach addressed to establish the cost-control as well as to cover eventual construction demand satisfactorily. From the study results we can conclude that it is advisable for the Construction Company CONALVID to create a cost department concerned with the employee professional training to prevent deviations in the production processes so that the final construction products were the bets through the fulfillment of detailed reports in regarding the necessary specification of construction material inventory which accounts for the current real costs of construction materials as well as the accurate cost-calculus of every construction product.