Diseño e implementación de un sistema de contabilidad de costos por órdenes de producción para la Empresa de Servicios Industriales "AGAMA”, en la ciudad de Francisco de Orellana, provincia de Orellana

Abstract

The present work of qualification by name of design and implementation of a cost accounting system for production orders for the companys industrial services “agama”, in Francisco de Orellana, Orellana province, aimed to optimize processes, productivity, and profitability through the application of techniques, testing and lifting of the processes, definition of materials and time used in each of them, which allowed to obtain adequate information, transparent, timely, correct and useful to its stakeholders so that these are effective elements for decision making and hence improve the administration of the company. The design and implementation of a system of costs for production orders helps and facilitates the financial summary in the preparation of a finished product, obtaining as a result an actual unit cost of production, which will allow to improve profitability and to determine actual costs in each product produced.