Browsing by Author "Constante Manzano, Mayra Pamela"

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    Los costos de producción y la rentabilidad de la fábrica de Calzado Palmes
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Constante Manzano, Mayra Pamela; DT - Barreno Córdova, Carlos Alberto
    The present project of investigation develops in Footwear Palmes, same that it makes and commercializes the footwear. The principal problem that exists is the incorrect determination of the costs of production of the footwear, which it affects directly to the profitability of the factory, giving this way a final price of the product. The costs of production that they realize at present in Footwear Palmes are in an empirical way this inclusive it affects in a competitive level since there exist entities dedicated to the same sector of leather that possess real costs and obtain profitability giving major growth to his companies. To control this problems it is proposed that by means of the application of a system of costs for orders of production in the Factory of Footwear Palmes and the analysis of the profitability, this tool will help in an efficient way the company, since it will obtain real information that will help to the decision making and corrective measurements. With the analysis of the profitability it will be possible to obtain a comparison of the levels that the company is obtaining.