Diseño de un sistema de contabilidad de costos basado en órdenes de producción para la Empresa Productos Alimenticios “FORTALIZ”, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The purpose of this titling work is to design a cost accounting system based on production orders for the company Productos Alimenticios "Fortaliz”, its objective is to know the cost of production to determine the sale price of its products. For the development of the research work, techniques such as observation, interview, bibliographic review through the application of interview guides, observation forms and the documents provided by the company were applied; the diagnosis was made thanks to the observation cards and interviews made to the staff, which allowed a situational analysis of the production and accounting departments, concluding that the company in recent years, with respect to its start, has grown by 70% , but it uses an empirical cost system that does not allow knowing its production costs because it does not take into account the hours of labor that are assigned to each production and indirect manufacturing costs tend to be considered as expenses, which is why the cost of production is estimated by using information that is not very useful to establish the sale price. Therefore, the cost system will become a management tool that allows decisions to be made based on a technical costing system taking into account the costs of raw material, labor and indirect manufacturing costs as a basis for determining the price selling.