Diseño de un sistema de contabilidad de costos por órdenes de producción para la Empresa Botas y Botines Jenry Junior del cantón Cevallos, provincia de Tungurahua, período 2016

Abstract

The design of a cost accounting system for production orders for the company Botas y Botines Jenry Junior in Cevallos canton of Tungurahua province during the period 2016, was in order to determine the unit cost of production and to optimize the company`s resources. For the development of the design there were used different techniques, methods of accounting information processing, determining the raw material, workforce and indirect manufacturing costs. This information gave de results to apply the developed system. This system is a tool Technique to obtain total costs on each order of production, and thus set prices and know the profit margin. As a result we can state that the cost information becomes a technical basis for the taking of orders regarding its processes and management within the productive area of the company. It is recommended to implement the accounting system for the development of the designs that the company counts in order to get the unit costs and total costs of the products that this business manufactures so as to obtain adequate costs and timely information for the control.