Contabilidad y Auditoria
Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985
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Item La administración de los elementos de costos y los niveles de productividad de Calzado Bettini(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-04) Chisag Atacushi, Jessica Gabriela; DT - Barreno Córdova, Carlos AlbertoThe research focuses on the management of the elements of costs and productivity levels of the company Calzado Bettini, where the current situation of the administration of the elements of costs was analyzed, which are observed with flaws, because the company does not comply with the processes that allow to identify in an appropriate way the elements of the cost. Direct labor is managed on a regular basis, as well as direct raw material and indirect manufacturing costs, which reflects the problems and needs faced by this footwear company. It was also found that the production productivity of the company "Bettini" Shoes, do not comply with the production programmed for each work area, the performance of the personnel is not the most optimal, in addition that the company presents complications when providing with All the necessary elements for daily production. The need to solve the problem was evidenced, given that the field study mentions that the administration of the cost elements if they have an influence on the productivity levels of Bettini Footwear, this was proved by the hypothesis applying the chi-square, so it was necessary to propose a solution to the identified problem, making a cost management model to improve the productivity levels of Bettini Footwear