Implementación de un sistema de costos por órdenes de producción para la Industria Láctea “HERMALAC” del cantón Riobamba, provincia de Chimborazo, para mejorar sus procesos, período 2012

Abstract

The present research was conducted in the Diary Industry “HERMALAC” located in the neighbor la Inmaculada, Riobamba Cantón, Chimborazo Province, using inductive-deductive method based on its character, not Experimental and Descriptive, which are the cause of knowledge, theoretical studies and analyzes operational, that lead to the discernment of reality. Just as the other elements of research such as the processing an analysis techniques used in the present word, based on the fact of their accounting reality and then present the results obtained through the application of the interview and the survey used for this purpose logical technique of analysis. Such that its importance lies in the fact that the Dairy Industry “HERMALAC” obtained information that benefit on its management in controlling costs, especially was provided from a technical tool for the correct application of system costs, production orders timely and correct record of Raw Materials, Manpower and Indirect Cost Manufacturing (design and preparation of forms, production records), themselves that will allow compensatory measures or mandatory with respect to decision-making within the administration, in order to strengthen the alternative proposal that will help the Dairy Industry “HERMALAC” in its structure, system costs for production orders fixing of prices in the company.