Diseño de un sistema de contabilidad de costos por órdenes de producciòn para la Empresa “ICAMODA”, del cantón Ambato, provincia de Tungurahua

Abstract

The design of an accounting system by order of production for the company “Icamoda” of the canton Ambato, province of Tungurahua, was carried out in order to determine the unit cost of production and optimize the resources of the company. Different techniques, methods of accounting information processing were used for the development design, identifying the cost of production elements: raw material, labor and indirect manufacturing costs, and unit costs, price and knowledge of utility margin through the developed system. As a result, the system design assists in obtaining total costs on each production order, recording in a timely manner each of the elements make up the cost on each production. It is recommended to apply the system of cost accounting by production order to recognize the unit and total costs of production on the orders entered into the production areas.