Diseño de un sistema de costos por órdenes de producción para la Empresa MARITEX, del cantón Pelileo, provincia de Tungurahua, para el 2016

Abstract

The present research work deals whit the design of a cost system by production orders for MARITEX Company in Pelileo canton of Tungurahua province during the period 2016, in order to optimize the material and economic resources, to establish the unit cost of production by the appropriate use of materials, labor, and indirect manufactured cost. It is for an optimal control of the products an dthe company in general. It was aplied the accounting cycle to determine the unit cost, materials used in the desing-cut, confection and finished product área. This proposal involves a set of models and concepts base don a methodology aimed at the staff of the company inorder to be competitive by way of the optimation of resources through real costs. The application of this cost system will allow to improve the fluidity of the communicationwith the cost design developed in the proposal.