La determinación de los costos de producción y la rentabilidad de la empresa Arte y Cuero PP

Abstract

The present research project is developed in-house art and leather PP which is dedicated to the production and marketing of leather goods. Your main problem is inadequate definition of production costs, resulting in an excess of inventories of finished goods in warehouse, as a result arises very high costs, generating economic losses and therefore decrease in profitability at the company. Production costs which currently maintains the company art and leather PP set it empirically without taking into account that there are companies which are engaged in the same activity and possess real costs and greater profitability. To control this problem is proposed the implementation of a cost system for production orders which will help to get real information and will make decisions, this system that intends to use in the company according to the needs of the same. The objective main of this work is know the value real of their products from the home of its manufacturing to get a product finished and improve the profitability of the company, of this way allow that both them products as the entity is recognized not only to level national but internationally.