Los costos de producción y su incidencia en la rentabilidad de la empresa de calzado INCALSID en el segundo semestre del año 2012.

Abstract

This research work revolves around the profitability in the company's footwear INCALSID. That is affected by the allocation of production costs. There are many companies that require to know the cost of each of its products sold to make innumerable decisions. However they know only an approximation of the same, given that it has a system of costing inappropriate or non-existent. In the present work develops the identification of an appropriate system of allocation of production costs, because their results seeks to resolve problems like the distribution of cost for each activity for the production of footwear and ready for sale, the proper use of the costs for a decision making and at the same time have a better performance of the company. With this research has identified the main activities carried out in the company footwear INCALSID detecting some weaknesses and failure in system costs in order to facilitate the adoption of appropriate measures. The proposal will serve directly administrative staff especially partners order to optimize profits, it is concluded that with the implementation of the ABC cost system the company may offer their products in a way that is more competitive to meet the needs of the customer.