Contabilidad y Auditoria

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Author: search.filters.author.Sánchez Mejía, Verónica AnabelSubject: search.filters.subject.FÁBRICA DE SUELAS

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    Los costos de producción y la rentabilidad de la empresa MEGAMULTISUELAS
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-09) Sánchez Mejía, Verónica Anabel; DT - Barreno Córdova, Carlos Alberto
    During the last years in Ecuador, the sector of the small and medium companies have been forced to reduce their production and their human talent due to the crisis. This is why the authorities have been obliged to impose safeguards to protect domestic production. For the company MEGAMULTISUELAS this assistance provided by the government, be much benefit, the company is located in the city of Ambato, in the sector of Huachi La Magdalena, during the visit we were able to know the operation of the company knowing in detail the activities that realizes and thus to be able to reveal the disadvantages presented in the development of the same ones. Subsequent to the visit to the company it was possible to know that the main problem that this presents is the inappropriate way of calculating the cost of production and therefore the effect that this causes on profitability. Therefore, with this case analysis we want to support and optimize resources by applying adequate controls, which allow both administrative staff and production personnel to be involved in improving processes and thus achieve the desired success. For this reason it is concluded that a system of production costs made by processes is the solution to the problem detected in the company MEGAMULTISUELAS.