Diseño de un sistema de costos por órdenes de producción para la empresa Esquissito, cantón Ambato, provincia de Tungurahua

Abstract

The primary purpose of this research was to design a costing system per production order for the Esquissito company of Ambato canton in Tungurahua province. This system allows identifying the unit cost of its components, such as labor, and raw material, which corresponds to direct costs, and indirect raw material, indirect labor, and other indirect production costs corresponding to indirect costs. In addition, the different techniques, methods, and instruments, such as direct observation, surveys, and interviews, were necessary to collect relevant information to develop this research. Methodologically, this research process followed a qualitative approach at the exploratory and descriptive levels; it was observational, retrospective, and cross-sectional; the methods used were historical, logical, deductive, and inductive. For the design of the costing system, a structured interview was necessary reporting an empirical costing system that does not allow it to determine the cost of production objectively; it does not have control of the workforce, it does not perform budgets of the indirect manufacturing costs since it works only with actual costs, it does not consider the maintenance costs of the plant and vehicles. Finally, the data obtained was applied, which allowed determining the following: the cost of the raw material represents $0.34; for labor, $0.05 and within the indirect manufacturing costs $0.06 adding the unit cost of $0.45, the cost for a 250gr bean bag, the cost of the raw material represents $0.25; for labor $0.26 and within indirect manufacturing costs $0.36 adding the unit cost of $0.87. The cost for a 250gr chickpea bag, the cost of the raw material, represents $0.29; for labor, $0.12 and, within indirect manufacturing, costs $0.15, adding the unit cost of $0.56. Based on the previous, the application of the proposed Production Order Costing System is suggested to the Manager, which will allow for making timely decisions at the business level.