Contabilidad y Auditoría
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Item La determinación de costos de producción y la fijación de precios en el sector artesanal de calzado en la ciudad de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2018-04) Rivas Narváez, Verónica del Rocío; DT - Barreno Córdova, Carlos AlbertoThe city of Ambato, Tungurahua Province, is characterized by grouping the socalled artisanal footwear into productive work, which has generated employment and productive development for the native people of the center of our country. However, being the footwear a stellar product within this type of productive organizations does not have an efficient and effective control of the Production Costs and the consequent Price of Sale. At this point, a weak outlook is generated for this type of productive entity prior to a potential positioning in the market that allows its participation and consolidation in domestic and foreign trade. The management of an integrated control over the business activities allows to optimize the management of the resources that is part of this type of organization, at the same time that it is sustained and increases its productivity by handling real data and in turn, they allow a periodic analysis in benefit of the interested parties. Additionally, it is necessary to implement basic indicators that support the decision making of the owner manager. The present work focuses on determining and implementing a Cost Model for Production Orders and establishing the associated Costs and Sales Price to the public, always bearing in mind the need to control the operative and administrative process. Within this context, it is considered of utmost importance to have control, measurement and improvement on the performance of the processes linked to this type of productive entity. Based on this particular, it is essential to start with a strengthening and potentialization of the competence of the personnel, the control of the operative and administrative processes that are part of the production chain, to obtain a dynamic feedback to fulfill and / or exceed the expectations of the client and finally, obtain a positive reflection within the utilities that by nature pursues every entrepreneur independently of the economic activity that he performs. The fact of not having a real knowledge of the Production Costs that are associated with the Sales Prices, prevents knowing in a real way, the potential profits that are part of the aspirations of the owners managers of the Craft Workshops. This relevant aspect is associated with the development of this thesis, which presents a practical way the actual controls associated with operational and administrative costs that are necessary to take into account in the management of the workshop and that are independent of its structure.Item La determinación de costos de producción y la rentabilidad de la empresa NUTRIPRODUCTOS(2017-06) Molina Aquino, Jenny Maribel; DT - Barreno Córdova, Carlos AlbertoIn the actuality the microenterprises do not determine the costs of production, data that is empirically handled and with knowledge based on the experience that the owners obtained over the years; bringing with it difficulties such as ignorance of the real costs of its products and the loss of competition in the market. The present case analysis focuses on the determination of production costs and the profitability of the company Nutriproductos, whose main activity is the elaboration of food products, under a rigorous sanitary control and of quality; which has the pleasure of offering products with the brand "Chocho Salaíto". Therefore, it has been necessary to identify ways and mechanisms to determine production costs, which is why it is proposed to control direct raw material, direct labor and indirect manufacturing costs in each of the productive processes; which will allow to know the amount of resources used in the production and the cost that they generate; through documents and formats that allow to present in a summarized form, information necessary to facilitate the recording of transactions and presentation of financial statements for making appropriate and timely decisions.Item La determinación de costos de producción y la rentabilidad en la empresa Arboriente S.A.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-03) Salazar Mejía, César Augusto; DT - Barreno Córdova, Carlos AlbertoAt present, the development of financial information is growing rapidly based on the current International Financial Reporting Standards, applied by several countries to obtain this information more reasonable and therefore to make appropriate decisions, the purpose of this project is to analyze Production costs and profitability, in addition to propose the comparison of production costs through cost system designs such as: Production orders, production processes, Activity Based Costs focused on the company Arboriente SA With the purpose of obtaining the reasonableness of the information. In order to undertake this study, we used guidelines based on a publication database of indexed scientific journals such as ProQuest, Sciencedirect, EBSCO, Scielo, an empirical study was carried out using an observation sheet, knowing the current situation with respect to the Determination of production costs, also obtained general information of the organizational diagnosis divided into the following aspects: Strategic Management, Production Planning and Control, sales, maintenance, safety and health at work, obtaining in each one of the In general, there is an efficient management of the processes and activities carried out, but in the indirect manufacturing costs used, 82% of the respondents indicated that they are not adequately distributed in the production process, the allocation base Which applies to Indirect Manufacturing Costs, 64% mention that it is not adequate and 82% of the collaborators surveyed mention that the production cost system is not adequate; With respect to the profitability indicators were applied: Net Asset Return (Du Pont) The profitability of the asset in the year 2013 was 4.84% and in 2014 was 4.27%, there was a decrease in a 0, 57%., Gross Margin sales of the company generated 20.08% of gross profit in the year 2013 and 19.31% in 2014; There is a difference of 0.76%, Operating Margin Operating profit was 8.41% of sales in 2013 and 7.17% of sales in 2014, there is a difference of 1.25%, Net Profitability of Sales (Net Margin) In the year 2013 the net profit margin of the company was 6.69%, while in the year 2014 was 6.43%, which means that for that year the net margin decreased by 0, 26%, Equity Operating Profit in the year 2013 was 8.06%, and in 2014 that percentage decreased to 6.49%, with a negative difference of 1.57%, Financial Performance in 2013 was 6.41%, and in the year 2014 was 5.82%, there was a decrease of 0.59%.Item La determinación de costos de producción y la fijación del precio de venta en la empresa productos LÁCTEOS ROZÚ en el cantón Píllaro.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-10) Paredes Martínez, Andrea Judith; DT - Jiménez Estrella, Patricia PaolaThe present project of investigation is based on the topic " The determination of costs of production and the fixation of the price of sale on the company Lacteal Products Rozú on the canton Píllaro ", with the intention of applying a system of costs ABC and of implementing a method of the cost more the margin for the fixation of the price of sale. One proceeded to elaborate a diagnosis to determine the central problem motive of investigation on the assignment of the costs to the different activities that intervene in the productive processes and the relation with the fixation of the price of sale of his products, this caused by such diverse factors as the deficient determination of the costs of production, the managing of a traditional system of costs on the basis of the experience, the incoherent countable information with an inadequate record and utilization of documents of support, and the limited training to the personnel of the company. With which there was done a complete analysis of reasons and effects. The methodology used in the investigation allowed to establish a system of costing adapted for the economic and industrial activity to which one dedicates the company, the same one that is entrusted to do measurements in the productive processes on the behavior of the elements of the costs assigned in the production of a product and commercialization of the same one, so that they could be controlled and adequately planned on the part of the administration in the attainment of the aims and to the capture of managerial guessed right and opportune decisions.Item Determinación de costos de producción y la fijación del precio de venta en el sector avícola del cantón Píllaro.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-10) Carrillo Moncayo, Diana Aracelly; DT - Jimenez Estrella, Patricia PaolaProduction costs are an indispensable tool for decision-making and that nowadays companies are looking to differentiate their products to the consumer either through prices, distribution channels, quality, etc. All this reflects the search for competitive costs defining what actions should be taken to obtain the best results. However, knowledge of costs and their evolution is critical because these decisions are also derived and framework for evaluating the subsequent effect of these actions and decisions. The ability of agro-industrial enterprises to improve their position, how constantly measure and evaluate their costs constitute a basic tool for fixing the selling price and making the right decisions that generate competitive advantages over their environment to be and remain in the markets. It is present investigation seeks to demonstrate that a costing system is a valuable resource for accounting information to enable Poultry improve the management and optimization of resources, achieving a cost reduction tool, which undoubtedly bring great benefits. With regard to the aforementioned reasons and as a means of meeting the needs of Poultry located in the Píllaro canton dedicated to the production of eggs, this research will take place, which is called "Determination of production costs and fixing the selling price in the poultry sector of canton Píllaro".Item La determinación de los costos de producción y la fijación del precio de venta del taller de calzado MAITE de la ciudad de Ambato.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-09) Azogue Azogue, Lourdes Maricela; DT - Jimenez Estrella, Patricia PaolaThis research project provides information as to contribute to the progress of Maite SHOE SHOP Ambato and thus provide the tools that allow the proposed fix to not have a costing system issue production orders, taking note that the non-implementation of relevant solutions could present consequences that will affect the economic growth of the workshop. It is for this reason this paper represent a great support for decision-making that focuses on the correct determination of production costs, establishing an adequate record in the elements of the cost, leaving aside the empirical way, to contribute to a better performance of available resources and achieve a satisfactory economic result. By implementing a cost system for production orders according to the needs of the workshop and customer demand these problems will be solved. Note that the name of a workshop plays an important role in the local market, so that it can determine the prestige of it without the knowledge propitious, which is why the primary change will help take decisive steps toward change, and this work is essential part of change.