Los costos de producción y la determinación del precio de venta al público en la línea de carretillas, en la empresa Industria Metalmecánica Escobar “I.M.ESCO” de la ciudad de Ambato

Abstract

This research work aims to solve the detected problem which is: "the production costs and determination sale price to the public on the line of wheelbarrows, in the industry metalworking Escobar enterprise "I.M.ESCO" in Ambato city." one of the key points is that the company has an improper calculation of production costs, it leads to obtain erroneous costs since they do not properly classified indirect manufacturing costs, this can cause great future losses. The poor costing system is another cause that can analyze. As the company does not have a good suitable system costing to suit the characteristics and needs of the same cause the sale price is not appropriate or it is not properly assigned to each good or manufactured product, the main contribution of this work consists in promote the economical increase in the industry metalworking Escobar enterprise "I.M.ESCO". It will have earnings by applying an efficient costing system to help the company assign correctly the selling price to the public.