Diseño de un sistema de costos por órdenes de producción en la Empresa Ardemaco Ebanistería, ubicado en el barrio La Joya, parroquia Huachi Chico, cantón Ambato, provincia de Tungurahua

Abstract

This research consists in the design of a cost system for production orders in the company "ARDEMACO EBANISTERÍA", located in La Joya neighborhood Huachi Chico parish, Canton Ambato, in the province of Tungurahua. The proposed design of a cost system for production orders includes the design of formats, and careful control of production processes absorbing the necessary information which will be delivered to the manager facilitating this way the decision-making. The purpose is to obtain control of Direct Raw Material, Direct Workforce and Manufacture indirect cost to know resources used in each production in turn provide a design of several documents that allow to control and monitor the production process, with the aim of achieving an appropriate inventory management and thus allow to obtain real financial data of the entity. By using the design of a cost system for production orders the unit cost of each of the products manufactured will be obtained which will help as follows: control costs, determine the reasonable unit cost and improve product control inventories, prepare biannual financial reports.