Diseño de un sistema de costos por orden de producción para “Talleres Ramón” del cantón Huamboya, provincia de Morona Santiago, período 2015

Abstract

The following research is about the design of a Cost System with an order of production for Talleres Ramón of Huamboya canton, Santiago province, which aims to optimize materials and proper use of resources. The design of a Cost System with an order of production was developed by accounting tools, materials orders, purchase orders, kardex, accounting records of materials and workforce, which allows efficiently control each stage of production and the correct organization of system operations; having as a result the use of the procedures guide to establish a control of costs and meet potential manufacturing orders. It is recommended to create a department costs through staff training, this staff will have responsibilities and obligations to conduct a satisfactory production process, avoiding deviations in the manufacture and product completion; though detailed reports covering materials with the necessary elements for the preparation of an inventory vision to reality and according to current prices of raw materials, to reflects the actual cost of each product.