Contabilidad y Auditoria

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

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2015 - 20187

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Subject: search.filters.subject.FÁBRICA DE CALZADO

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Now showing 1 - 7 of 7
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    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 Alberto
    The 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
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    Los costos de producción y la fijación del precio de venta en la empresa Ludwing Fer
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-11) Gallegos Cordovilla, Cecilia Elena; DT - Barreno Córdova, Carlos Alberto
    The company LUDWING FER dedicated to the manufacture of footwear, presents in the revision of its productive goal that some costs have not been taken into account, reason why the fixed price at the moment could be incongruent with the real costs. The investigative report reviews the importance of establishing detailed direct costs, indirect costs and labor costs to have an efficient control of each of the operations. This type of problem increases the waste of materials, economic losses, low liquidity and profitability, as well as the impossibility of the company reaching optimal levels of competitiveness in the footwear sector. For the small business owner it is important to know their operating costs, in this way you will have greater opportunity to achieve the economic performance you aspire to. That is why the research revises a proposed solution based on the design of a system of costs by order of production. This will allow the company to organize a cost accounting that classifies, registers, interprets and controls internal operations. With this application, the accountant obtains accurate information about the financial situation of the company at the end of the accounting period.
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    Control interno en el departamento contable y su incidencia en la calidad de la información financiera de la Fábrica de Calzado GAMO´S de la ciudad de Ambato durante el año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-03) Guerrero Zamora, María José; DT - Salazar Mosquera, German Marcelo
    The project presented in this document investigates the impact of internal control on the quality of financial information in the footwear factory gamos in the year 2015. Analyzing the processes involved in the generation of information and the tools that the company is using to determine the level of reliability of such data, on the other side is looked to identify the critical points that affect the efficient performance of the areas involved and the consequences that generate in relation to the decision making by the management. Fundamenting the project with research methods in the philosophical, legal, and conceptual environment of the application of tools of collection, tabulation and interpretation of data, the investigation criteria has been extended in order to propose a methodology for evaluation of internal control of generating financial information processes in which matrixes are applied in the model coso 2013, with the main objective to optimize the resources and guarantee the quality of the financial information generated by the gamos footwear factory.
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    Los aranceles y los resultados financieros de la Fábrica de Calzado Misshell
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-02) Vergara Castillo, Silvia Eugenia; DT - Villa Muñoz, Julio César
    In the country footwear, companies are currently in a constant growth and development so it is necessary to know what taxes affect this development, which is why in the shoe factory MISSHELL, we will analyze the effect of tariffs in the sector footwear and the changes that it produces in the financial results of the company. The footwear industry is very important within the country; the company under study develops a product with raw material purchased abroad and raw material produced in the country, so it is important to determine the impact of tariffs within the industry. Footwear, which is in a state of growth within the country. The country has created several incentives to promote the production and consumption of domestic products, in the footwear sector has also benefited from these measures so its strength is progressive over this time, but can be ensured that the measure has been able to help this sector significantly by imposing tariffs on imports of footwear products. All this represents a great opportunity for the company to grow in the local market and strengthen within it. However, because of the increase in tariffs, the company suffers from a stagnation; that is to say, the production of footwear is very low and loses competitiveness in the market and the desired commercial expansion that needs to be achieved, affecting the financial results and with it the Company's profits.
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    El sistema de costos y su incidencia en las utilidades en la Empresa Imporcalza durante el año 2012
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-05) Pantoja Chicaiza, Raquel Judith; DT - Salazar Mejía, César Augusto
    This research aims to establish a system of production orders costs to assist the company in making decisions. System for Production Orders allow us to determine the real costs during their respective process parameters and establish trust, which allows us to establish more easily incurred the cost of each material giving it a fair value. And above all deliver a good quality product to our end consumers who are the ones who really choose our product. The proper development of costs incurred in a product is related to the current market, where it is almost possessed by our brand and product quality we deliver daily to the public, which is why the need to efficiently control costs. This was made possible through the collection and interpretation of information collected through surveys and by observing that allowed us to establish their weaknesses to solve it. The proposal presented in this research allow different shoe companies choose to establish a system of costs according to their needs control and optimize their costs, as its resources and generate quality products that they allow yourself to be competent and market leaders.
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    Los costos de producción y la rentabilidad de la fábrica de Calzado Palmes
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Constante Manzano, Mayra Pamela; DT - Barreno Córdova, Carlos Alberto
    The present project of investigation develops in Footwear Palmes, same that it makes and commercializes the footwear. The principal problem that exists is the incorrect determination of the costs of production of the footwear, which it affects directly to the profitability of the factory, giving this way a final price of the product. The costs of production that they realize at present in Footwear Palmes are in an empirical way this inclusive it affects in a competitive level since there exist entities dedicated to the same sector of leather that possess real costs and obtain profitability giving major growth to his companies. To control this problems it is proposed that by means of the application of a system of costs for orders of production in the Factory of Footwear Palmes and the analysis of the profitability, this tool will help in an efficient way the company, since it will obtain real information that will help to the decision making and corrective measurements. With the analysis of the profitability it will be possible to obtain a comparison of the levels that the company is obtaining.
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    La calidad y la producción en la fábrica de calzado Joshep’s Marc
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría Semipresencial, 2015-05) Jarrín Mayorga, Viviana Elizabeth; DT - Sánchez Sánchez, Rubén Mauricio