Contabilidad y Auditoría
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Item Los costos y niveles de producción en las asociaciones del Programa Hilando el Desarrollo en la Economía Social y Solidaria(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-04) Coque Ramón, Walter Iván; DT - Coba Molina, Edisson MarceloThe Social and Solidarity Economy appears in Europe in the nineteenth century and in Latin America associated with other terms, this economy creates trends due to that is a link of actions and organizations that have the principle of solidarity, by what they ask for that to be a topic of discussion among the social and economic. At present countries are adopting this type of economy, a case of these is the Ecuador that from 2007 through programs practiced the Social and Solidarity Economy; it is so that the schedule is created spinning development. This program was created with the purpose of generating job to small artisans with the manufacture of uniforms, through the economic and social inclusion which consists in the associativity. The textile workshops as they are making daily are obliged to know how much produce and what is its profit margin; this is why to these workshops is essential to know about costs, because they must analyze their costs and production levels to make decisions.Item Los costos de la materia prima y su incidencia en los niveles de producción de gelatina pura en Prodegel S.A.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-04) Núñez Ortiz, Vinicio Fernando; DT - Vayas López, Álvaro HernánThe purchase management is vital because it allow us to achieve the strategic objectives of the company, get more competitive prices, make timely purchases and increase organizational productivity, It serves to guide, monitor and shown transparency the expenses and costs to make a product also. The purchases planning means defining what the organization needs, how much and when the organization needs it, in a determined period of time. In the planning potential raw material suppliers are identified and their main parameters such as price, delivery, quality, etc. This research will allow us to achieve the main objective of this work: this determinate the incidence of the cost of raw materials and their influence on production levels of pure gelatin. The resolution of this problem is feasible with the collaboration of the Company’s people, technological resources, and amount of information all that will help to complete the research in the established time. The methodology used in the investigation established the problems faced by the purchasing department direct materials within the company PRODEGEL S.A. in the development of this activities, it allows us to make a thorough analysis of the causes and consequences of the central problems for which proposed improvement alternatives. Proper procurement and supplier evaluation for this company, which will optimize resources and obtain better benefits in the level of productivity of gelatin, aims to tap the economic level of the company, installed capacity, be set unique in the market and be aligned to state schemes as regards the environment.