Contabilidad y Auditoría

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Author: search.filters.author.Guinzo Balladares, Ana GabrielaSubject: search.filters.subject.EMPRESA DE CALZADO

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    La manufactura esbelta para la mejora de los costos de producción. Un análisis transversal en la empresa de Calzado Marcia Buffalo Industrial
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-03) Guinzo Balladares, Ana Gabriela; DT - Coba Molina, Edisson Marcelo
    The present research centres on analyzing the impact in the cost of production with the application of lean manufacturing in a footwear model of Marcia Buffalo Industrial. Lean manufacturing is the follow-up of an improvement of the production system, eliminating all that does not generate a value added to the product with the aim to achieve a competitive advantage on the market. One of the most important factors inside of this industry or manufacturing company, on which requires proper meticulousness for its valuation and record are the costs of production due to it not only allows to know the cost of a product, but it allows to determine the financial information in the entity for decision-making In the implemented methodology, the costs of production was considered during the production processes of footwear inside the company considering the value of every element of the cost, raw material,workforce and indirect manufacturing costs. Where it can be determined that the company to assign the cost of the workface and indirect costs of manufacturing to a pair of shoes it realizes according to the units produced in the month. The results demostrate that the company incurs a cost of raw material of $ 19.36 with a waste of these materials of $ 6.19. On the other hand, this study indicates that the entity affects in a cost of workface of $ 5.61 per pair. At the same time, it indicates that the value of its indirect manufacturing costs is $ 1.85 per pair with relation to 4504 pairs produced in a month.