Diseño de un sistema de costos por órdenes de producción para la empresa POLYCAL de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present research objetive is to design a cost system by production orders for POLYCAL enterprise located in Riobamba city, Chimborazo Province in order to optimize the use of materials, labor and indirect cost of manufacturing for an appropriate product and Enterprise contro. An exploratory investigation with camp design was used. The direct observation was used as a technique and the instruments used were to look up information in texts, internet, interviews to the manager and employees. The same data will help to knowabout the problem of the study área in order to get a real diagnosis and to make the proposal which can be used as tool making easy the collaborator job and achieving results which allow manager making good decisions. The proposal contains models and concepts based on a methodology for the staff so that it can become competitive by the resource optomization with real costs. This system application will optimize and improve the flow of the information as well as the appropriate organization according to the enterprise needs. That is why, it is recommended that the enterprise mentioned above appy the proposal about accounting system implementation.