Propuesta de un sistema de costos por órdenes de producción a la Empresa de Calzado “Logatty” de la ciudad de Ambato, provincia de Tungurahua

Abstract

The objective of this degree work was to propose a cost system for production orders for the footwear company "Logatty" of the Ambato city, Tungurahua province that allows knowing the base production cost to set the sale price. The research was developed applying the qualitative and quantitative approach, for the analysis of the information, specifically for the identification of the different types of costs that are used in the manufacture of footwear. Firstly, the production process of the shoes was known and through a sample taken from the production orders for the month of August the costs were identified and divided into direct and indirect raw materials, direct and indirect labor and indirect manufacturing costs. From them, sales prices for the general public and wholesale prices were determined. Finally, the financial statements corresponding to the factory under study were worked out. With the aforementioned, it is necessary for the institution to consider the costs incurred in each production order to properly determine its sales prices and be more competitive in this industry.