Diseño de un sistema de contabilidad de costos por órdenes de producción, para la Empresa El Niño Distribuciones, del cantón Ambato, provincia de Tungurahua, período 2016

Abstract

The present research study had the following objective: to design a cost accounting system by production orders for the company Niño Distribuciones, in Canton Ambato, Tungurahua Province, in the year 2016. The aim of this study was to properly determine the cost of production per unit. In order to collect data, research techniques such as surveys, interviews and direct observation were carried out with the personnel working in the company in order to gain an understanding of the development of the production process. Furthermore, an analysis was carried on administrative documentation including requisition orders, purchase and expenses invoices and payroll in order to determine company costs and their corresponding distribution to the administrative, sales and production departments. As a result of this data collection, a comprehensive understanding was gained regarding the status of manufactured and sold products and all financial and economic information. Within the scope of the general analysis of the Niño Distribuciones, the production areas of cutting, sewing and finishing were identified. The company employs nine people who are in charge of direct labor. The company produces several models of trousers and shirts in a variety of fabrics, with average cost per unit being $13.98. It is recommended that the Legal Representative put into practice the cost accounting system by production order in order to monitor the cost of each unit of production and its impact on price and thus have timely information for decision making in addition to a chronological record of all company processes.