Diseño de un sistema de contabilidad de costos por órdenes de producción para la Empresa SVTEX, de la provincia de Tungurahua, cantón Ambato, período 2016

Abstract

The Design of a Cost Accounting System by Production Orders for the SVTEX Company, Canton Ambato. In order to determine the unit cost of production for which it was necessary to know the production process, identify the cost elements, such as raw material and direct labor and general manufacturing costs, in the same way focused on the system of costs by orders of production in which the entire process consists from the acquisition of the raw material to the final product, which allows the construction of the unit cost of production resulting in that; The T-shirt size S at a cost of $ 3.57, size M $ 3.79 and size L of $ 4.00, in addition the registration in the accounting cycle was applied as: daily book, major book, kardex cards, and financial balances determining the proposal in a set of processes and procedures that facilitate the application of the elements of production costs in the company, improving their control, and making known the actual costs of manufacturing to obtain clear and precise information with the implementation of this system.