Contabilidad y Auditoria

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Los costos de producción y la rentabilidad en el sector calzado del cantón Cevallos
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-01) Panimboza Naranjo, Víctor Hugo; DT - Salazar Mejía, César Augusto
Cevallos is characterized by have a large production of footwear, being surpassed in quantity only by agriculture and livestock. After the Tungurahua volcano returned to its eruptive activity, people found alternative solutions to the businesses that were lost for this reason, so that in the footwear industry found a good backing and a promising business, which unfortunately grew much faster than the knowledge of the people could acquire and provoked that the procedures were quite rudimentary, and in the present time the economic crisis cause that the sales fell considerably without finding ways to sustain the businesses. This fact is especially due to the lack of a system of costs in the companies that results in a lack of profitability. This paper present seek to establish which systems of costs are being applied in the micro-enterprises of the sector and how they affect their profitability in such a way as to suggest ways of improving cost-related procedures. It is very important that Cevallos micro-enterprises obtain its costs properly to determine their real profits and do the right decisions to make the company flourish.