Diseño de un sistema de costos por órdenes de producción, para la empresa calzado Leman´s, del cantón Guano, provincia de Chimborazo

Abstract

The design of a cost system by production orders in the company Calzado Leman's of Guano Canton, province of Chimborazo, aims establishing sales prices and an adequate profit margin for the products offered by the company. It was conducted by means of a field, experimental and documentary research using the inductive method, as well as techniques such as observation and surveys applied to the company's operating, administrative and management personnel, in addition to the methodology of the production order costing system. In this context it was determined that the company lacks a cost accounting system, so that it does not exercise the respective control and registration of cost elements such as raw materials - inventory management, labor and indirect manufacturing costs, as well as operating expenses and the lack of certainty when establishing prices and adequate sales margins. The budget cost system will allow Calzado Leman's to have real, timely, reliable and reasonable information for the evaluation and efficient and effective decision making on production costs and pricing of the products it manufactures, in addition to maintaining control over raw materials, labor and indirect manufacturing costs necessary for the production of the company's final product. It will also allow to conduct corrective actions on the progress of the business and thus achieve the determination of a selling price, which allows it to be competitive in the market while maintaining desirable profit margins.