Costos de producción y la rentabilidad en la empresa Manufacturas de Cuero Calzafer Cía. Ltda., de la ciudad de Ambato

Abstract

The research work has the fundamental purpose of responding to the problem detected is the same as "inadequate determination of production costs and profitability, the company's Articles of Leather CALZAFER Cía. Ltda., of the city of Ambato", the not having a system of production costs according to the nature and requirements for the production of footwear, has led the company did not properly determine production costs and reflects unreliable information and hence the lack of real profitability, lack of control over the cost elements in each production process makes the company faces a problem that can lead to cessation of its activities. The system costs for production orders can solve the problem through proper allocation and control of cost element to improve its profitability. The main contribution of this work is to help promote the business development of the company, through a detailed study to support the detection of flaws, so that they can apply the necessary corrective measures, so that the company knows the cost Real that involves the production of footwear, for determining a reasonable profit margin to help you achieve the desired profitability.