Costos por órdenes de producción y precio de venta en la empresa Modular Office Green&Field Cía. Ltda. en la provincia de Tungurahua cantón Ambato

Abstract

The following research project has primarily intended of responding to the problem of Inadequate determination of the production costs for orders, detected in the company Modular Office Green&Field Cía. Ltda., the ignore the steps to follow in the production process, the inadequate basic records in the accounting journal, and not use the guides documents, that help registration and control of the manufacturing costs, provide to the administration of incorrect information, carrying the company a confront problems of planning and decision making, that can lead to cessation of its manufacturing activities. The cost system helps to identify costs by department, also it allows evaluating the performance of workers and to identify investments performed. The strategy of cost management involves the analysis of the value chain, than which identifies and improve activities perceived by the customer, generating a added value and eliminate those that do not. The main contribution of this work, is to help improve competitiveness in its market sector of the company Modular Office Green&Field Cía. Ltda, taking a correct system of production costs for orders based in the quality culture, allowing management to have necessary information to set the retail price Product and correctly determine the usefulness, getting better profitability and competitiveness.