Browsing by Author "Torres Flores, Karla Viviana"

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    El control de los costos de fabricación y la determinación del precio de venta del sector manufacturero de calzado del cantón Cevallos
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Torres Flores, Karla Viviana; DT - Tobar Vasco, Guido Hernán
    The Footwear Manufacturing Sector of the Cevallos Canton, it has a great variety of designs, quality, production and marketing of Ecuadorian footwear destined for men, women, boys and girls. The Footwear Manufacturing Sector in handling a high range of footwear has become the most important canton in this branch, however when carrying out an analysis it has been evidenced that the problem that afflicts this Sector is an inadequate calculation in the determination of the cost Unitary, is, inadequate determination of the selling price. Thus, the present research has the fundamental purpose of responding to the problem detected, which is why it is proposed to solve it, through a model for the determination of costs, that helps to correctly determine the sale price and the Control of manufacturing costs. One of the key points, because not having a correct pricing, due to the lack of professional knowledge in cost, leads to inaccurate and unreliable accounting information when making decisions in the determination of sales prices. The objective of this investigation was to determine possible causes that prevent profitability according to the production of footwear and strengthen the points in favor of each manufacturer. It is important that manufacturers in Cevallos footwear manufacturing sector obtain their costs in an adequate manner in order to determine their profits in a real and reliable way so as to make appropriate decisions, obtaining a better way to determine their prices when they are placed in the market. Sales, in addition to economic growth. So this research work has presented viable guidelines according to the needs that these present, therefore contains significant, help for its development and improvement.