Sistema de costos por órdenes de producción utilizando el sistema SIACI para la Industria Sacha Textil de la ciudad de Riobamba provincia de Chimborazo

Abstract

The present research work is aimed at contributing to the improvement of the productive process of the SACHA Textil Industry of the city of Riobamba province of Chimborazo, a company dedicated to the production of sportswear through the application of a costing system for production orders Using the SIACI system. Thus, the proposal was developed taking into consideration the theoretical parameters related to the system of costs by orders of production and the methodology of Inductive research for the realization of the respective diagnosis, Deductive since it started from the analysis of the existing theoretical accounting models In cost accounting, to the adaptation of a specific costing model for the SACHA Textil industry. Based on the previous context, the application of the system of costs for production orders using the SIACI system allowed to generate a suitable tool as support in the decision making, for the correct allocation and control of the cost of production.