Diseño de un sistema de costos por órdenes de producción para la liquidación de proyectos de construcción eléctrica en la Empresa ORGATEC de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The development of a cost system for production orders in order to determine the cost of production of each electric project, to help improve the decision-making of the company ORGATEC. As a starting point through the situational analysis was determined the internal and external aspects that the company must take into account to develop the cost system. The tasks to be evaluated and the procedures to be carried out by means of a study of the production process were detailed; The elements of the cost applicable to the company were evaluated; The design of the cost system for production orders was made taking into account the identification of the elements of cost previously mentioned in each transaction of the company. All internal documentation was carried out, such as production orders, requisition orders and cost sheets. As a result of the research process, the State of Elaborated and Sold Products was elaborated, where the unit sale price was determined, highlighting the margin of profitability of the electrical projects. The company is recommended to implement the proposal, in order to establish effective and standardized processes, in addition to continuing to control the cost elements.