Contabilidad y Auditoria

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Author: search.filters.author.López Chaglla, Estefanía Macarena

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    Clasificación de los costos indirectos de fabricación y la determinación del costo de producción del calzado en la empresa Creaciones Martha’s del cantón Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-05) López Chaglla, Estefanía Macarena; DT - Barreno Córdova, Carlos Alberto
    In recent years the footwear sector has been incorporating technological advances into its production, which allows us to obtain a better quality product that satisfies the demands of our customers. The competition for the importation of footwear from foreign countries such as Peru, Panama, Colombia and China plays an important role because although this product in many cases does not have the same quality as ours, the prices at which they are marketed are very affordable, for this reason national footwear is at a disadvantage and has been forced to adopt certain measures to help combat these effects. For many companies like Martha's Creations, which are skilled craftsmen, focus all their efforts on production neglecting the part of the costs; Which can lead to major problems of profitability for them; Not knowing the real cost of their products is a path to possible economic losses. When the problem of the company was identified in relation to indirect manufacturing costs; It was found that several items that did not intervene in the production were included within this classification, as well as other important values were excluded, which means that the value determined as cost of production is not precise. This Case Analysis proposes a methodology for an adequate classification of indirect manufacturing costs with their respective allocation bases so as to determine a more real cost of production. Determining more precisely the cost of production of footwear in the company will allow it to grow economically and at the same time a series of documents will be presented that will allow the company to take a more adequate and precise control over the materials and inventories.