Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985

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    Los procesos de producción y rentabilidad en PROPLAST Cía. Ltda. durante el primer semestre del año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-11) Altamirano Espinoza, Karina Elizabeth; DT - Flores Brito, Santiago Xavier
    Over the years, many entrepreneurs dedicated to the production of footwear for men, women and children have managed their businesses with limited goals, with a focus on the short and medium term. This short business vision has hechi that its products and services for its clients carescan of optimum levels of quality and consequently maintaining a low profitability in their companies. In response to this need, the present study "Establish a cost system for production orders to improve the determination of prices in the company PROPLAST CIA. LTDA. "This is why the present work will represent a great support for decision making that focuses on the correct allocation and control of production costs, establishing an adequate register in the elements of cost, leaving aside the empirical way , to contribute to a better performance of available resources and to achieve a satisfactory return for the economic growth and positioning in the national market. Through the application of a system of costs by orders of production according to the needs of the factory and customer demand these inconveniences will be solved. The methodology used for this study was the bibliographical-documentary and the research of fields, the same ones that allowed to know in full the problem found.
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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.