Diseño de un sistema contable de costos por órdenes de producción para la Avícola “Reina del Cisne” del barrio San Martín de Veranillo, parroquia Maldonado, cantón Riobamba, provincia de Chimborazo

Abstract

This research deals with the posting and registration of materials, workforce and indirect manufacturing costs (independent variable) used by the poultry farm, “Reina del Cisne” (dependent variable) where it was taken into account a population and a sample formed by 16 people, then, measuring instruments for these variables were applied. The main findings research drew as a conclusion that the poultry farm, “Reina del Cisne” is going through setbacks that prevent it of determining both, the unit cost and total cost of each order of production. Having gathered the outcomes of this study it is implemented a costs system by production orders containing treatment of the materials, workforce and CIF, which are elements that enable to determine the total cost as well as the unit cost in this company.