Sistema de costos por órdenes de producción y los márgenes de rentabilidad de la lavandería LAVATINTE.

Abstract

In the present investigation it was determined that the Laundry "Lavatinte" City of Ambato, does not have an adequate system costs, which allows to determine it's actual cost of each of the elements involved in the provision of service and This forms establish a Public Sale Price (RRP), competitive, attractive and above all to generate profit for the company. The Laundry prices so determined empirically or based on comparisons with similar companies, which have their owners concerned that this system does not have a clear vision of your financial situation and theme refract of trying to negotiate prices may lead Company to suffer economic loss or loss of customers also tolerate every high costs or implement the service. In order to solve this quoted problem is proposed Designing a System Costs for Production Orders, which lets out a minute control of raw materials, labor forces, and indirect costs manufacturing (CIF), involved in the provision service and be able to determine the actual cost for each of the services provided in order to contribute to the economic development of the company, also have a broader view of how the financial position of it. Once applied the System Cost indices of profitability, which will serve as great right through these results management can apply a correct decision-making and thus improving profitability applied. Descriptors: System Production Costs orders, profit margins, (PVP) real, financial situation, Control, economic development, profitability indices.