Diseño de un sistema de costos por órdenes de producción en la Empresa INCOREG Cía. Ltda, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The design of a cost system for production orders in the company INCOREG CÍA. LTDA., From the city of Riobamba, Province of Chimborazo, was executed through the use of the quantitative and qualitative modality constituting a field, bibliographic and scientific investigation, using the inductive and deductive methods, which were grounds for discernment and analysis of reality as they were presented and without any manipulation of variables, in the same way techniques such as observation and surveys were used; to more of the own methodology of the system of costs by production orders. With this context it was determined that the company lacks a cost accounting system, in such a way that it does not exercise the respective control and registration of cost elements such as raw material -management management-, manpower and indirect manufacturing costs. as well as operating expenses. In this sense, the research served for the design of the cost system, which allows the company INCOREG CÍA. LTDA., Have real, timely, reliable and reasonable information for the evaluation and efficient and effective decision making on the costs of production and pricing of the products it manufactures, through the use of a control in each of the resources that the company owns, allowing the adoption of corrective measures on the progress of the business and in this way achieving the determination of a sale price, which allows it to be competitive within the market, maintaining the desirable profit margins.