Contabilidad y Auditoría

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Subject: search.filters.subject.FÁBRICA DE JEANS

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    Procesos de producción y las ventas de la empresa Lamour Beltiers, de la ciudad de Pelileo en el año 2014
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2017-02) Valverde Ganán, Jenny Jomayra; DT - Rubio Sánchez, Mario Cristóbal
    The present investigation has the purpose to stablish a production process so the Enterprise can optimaze its material resources and execute a sales plan, therfore the Enterprise will decrease its production expenses and, as a result, increase its cost effectiveness, Also, we adapt a tool that strengthens the growth to make decisions. The results obtained from this investigation do not fit with a suitable accounting plan. It does not provide Access to financial information to make decisions, there is a lack of a sales plan that optimizes the production facilities and stablishes an efficient plan, consequently we can say that the Enterprise manages a empirically production process since the political improvement are insufficient. With this we want to create tools that the company needs to improve both the production process and sales, elaborating a production plan that minimizes the cost of production of jeans and a sales plan that will increase the company's sales, The level of profitability. The methodogy realized in this investigation Project was the bibliographic investigation and the field investigation, finally, it concluded that to finish a sales plan and an aceptable production process it could have more clients and decrease the Budget development of jean clothes. In this way the Enterprise can keep up with the market, fulfilling the object investing the present work.
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    La planificación financiera y la toma de decisiones en Confecciones Sam Tex y Meta II de la ciudad de Pelileo en el período 2014 – 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Ingeniería Financiera, 2017-01) Robalino Mariño, Patricio Israel; DT - Alvarez Freire, Alejandro Dostoiewski
    The present Case Analysis addresses Financial Planning and its Decision Making Impact in Sam y Meta II, due to the fact that it was identified through surveys and conversations with the staff that the organization has not presented a Financial Planning that proportions The tools necessary for top management to make the best decisions. In this work a documentary bibliographical research was carried out with the purpose of expanding theoretical knowledge about Financial Planning and its importance within the organization. In addition, it identified the process that top management must follow to make the decisions in an optimal way within the organization. business. Through surveys, it was concluded that within the organization there is no Financial Planning, nor an adequate process that allows an appropriate Decision Making, which could generate some instability of the company, so that a Financial Planning model was developed In the short term, which will provide the necessary tools to the personnel responsible for optimal decision making within the organization, such as the Revenue, Expenses, Costs, and Cash Flow Budgets, a financial analysis was also made using Indicators Liquidity, Indebtedness, Rotation, and Profitability, all this would favor the financial development of "Sam Tex y Meta II".
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    La determinación de costos y la fijación de los precios en la fábrica Andrew´s
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-01) Aguagüiña Gallegos, Valeria Fernanda; DT - Barreno Córdova, Carlos Alberto
    The Andrew's Factory located in the San Pedro de Pelileo Canton - Caserío Ladrillo has a great trajectory in the field of clothing and its main activity is the production and marketing of jeans jean's intended for a wide target audience such as men, Women and children. The commercialization of the garments are generally distributed on the coast and the Ecuadorian sierra. The Andrew's factory manages a wide range of models and an excellent quality in its products, therefore it is considered one of the most important in the canton. However, a thorough analysis has shown that the problem that afflicts the factory is the inadequate calculation of the unit cost of production for the inappropriate determination of costs that consequently generates a deficiency in the fixing of sales prices because Is based on erroneous cost determination. The present case analysis proposes to solve the problem presented by the factory, through the design of a system of costs by production orders that helps to correctly determine the total cost and unit cost of production, in addition to contributing significantly to the Appropriate pricing; In this way you will be able to know their costs and actual sales prices and that the owner-manager can make correct decisions for the business and economic growth of the Andrew's factory.
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    Los Costos de Producción y la Rentabilidad en la Fábrica Karbono Jeans
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-05) López Unda, Rusbel Anderson; DT - Vayas López, Álvaro Hernán
    This research work has as main purpose to respond to the problem identified the same it is: "Inaccurate production costs at the factory Karbono Jeans, since determine production costs is a fundamental for the development of economic enterprise base, calculate the inadequate fixation of the cost of an asset is prevented, the purpose of this is to minimize production costs and optimize different resources and strengthen opportunities to stay in the market, have a cost system to help us in determining the same assistance to all staff of the company, the accounting department to know the real information about your financial situation, allowing the manager to make the right and timely decisions, applying a cost system makes performance efficient and effective, determining the capacity and output level has Karbono Jeans. A financial tool that allows us to solve the problems within the company is the development of a standard cost system so with this obtain the necessary changes required by the company in improving its profitability which help the company in its liquidity and sustainability.