Contabilidad y Auditoría

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Subject: search.filters.subject.SISTEMA DE COSTOS DE PRODUCCIÓN

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    Sistemas de costos de producción y la rentabilidad del sector florícola de la parroquia Aláquez provincia de Cotopaxi
    (2017-10) Lalaleo Castillo, Laura Fabiola; DT - Mayorga Morales, Tito Patricio
    In the last decades the floriculture has represented a great economic growth to the sector and therefore to the country, since the production of roses as a nontraditional export income has obtained great place in the economy of Ecuador, reason why it is indispensable to optimize the Productive processes through the efficient management of production cost systems. At the beginning of the floricultural activity does not consider the need to have a production cost analysis that serves as an aid in decision making. The farms dedicated to the management of cultivation, harvesting and post-harvesting activities have devoted their greatest effort to sales volume as a business goal, leaving aside the analysis of production costs generated by these processes. In contrast to the above, today the trend is different so it is necessary to use some cost system which will help managers and accountants with truthful and timely information thus achieving the increase in profit margin. The present investigation refers to two very important elements, the first cost systems and the other the profitability, which go hand in hand with the contribution that they must generate within the organizations, since the use of a cost system should be considered as a Tool that facilitates the control and handling of the costs during the productive process. As a viable proposal for the management of production costs, the production cost system was proposed for control and management in floriculture companies.
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    El sistema de costos de producción y las utilidades de la Empresa VAUD Confecciones, de la ciudad de Ambato en el primer semestre del año 2015
    (2017-04) Pérez Córdova, Franklin Rolando; DT - Molina Jiménez, Ana Graciela
    The present research project is oriented to implement a system of production costs and to improve the profits of the company "VAUD CONFECCIONES", the economic activity to which the company is dedicated is the production of garments such as sweaters, T-shirts, hoods; The company belongs to Mr. Carlos Danilo Oñate and is located in the sector Huachi Loreto Street: Pasaje Julio Velasteguí Number: S / N Intersection: Av. El Cóndor Reference: half a block from Mercado América. At present the company does not have a cost system; And the final price of the garment produced are calculated in an estimative way according to the experience in work done in previous years and the knowledge applied by the manager-owner. This research project will focus on the vital processes, determining their problems, identifying the causes, proposing changes, assessing the feasibility of them and finally establishing measurements that allow to maintain in time the control of the processes. The objective of this research is to improve the production processes, administrative processes and to have better production processes and efficient administrative, controlling the resources with which the entity has an adequate record of the economic facts that allow to know what costs to produce for See how efficient it is and so make decisions at all operational levels of production by the manager and collaborators
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    Sistema de costos de producción y su incidencia en la toma de decisiones de la empresa Pasteurizadora Píllaro en la provincia de Tungurahua en el año 2013.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-10) Carrillo Jácome, Ximena Alexandra; DT - Tola Jaramillo, Victor Rene
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    Sistema de costos de producción y su incidencia en la información financiera de la empresa “Delta Enmarcaciones”
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría Semipresencial, 2015-05) Medina Avecillas, María Lorena; DT - Villa Muñoz, Julio César