Los procesos de producción y rentabilidad en PROPLAST Cía. Ltda. durante el primer semestre del año 2015

Abstract

Over the years, many entrepreneurs dedicated to the production of footwear for men, women and children have managed their businesses with limited goals, with a focus on the short and medium term. This short business vision has hechi that its products and services for its clients carescan of optimum levels of quality and consequently maintaining a low profitability in their companies. In response to this need, the present study "Establish a cost system for production orders to improve the determination of prices in the company PROPLAST CIA. LTDA. "This is why the present work will represent a great support for decision making that focuses on the correct allocation and control of production costs, establishing an adequate register in the elements of cost, leaving aside the empirical way , to contribute to a better performance of available resources and to achieve a satisfactory return for the economic growth and positioning in the national market. Through the application of a system of costs by orders of production according to the needs of the factory and customer demand these inconveniences will be solved. The methodology used for this study was the bibliographical-documentary and the research of fields, the same ones that allowed to know in full the problem found.