Los costos de producción y la rentabilidad en la empresa PAUL’S

Abstract

In Ecuador the production of handmade footwear is a branch that has been growing steadily, because the national government has established safeguards for imported products to Ecuadorian territory, most of them footwear from China, Colombia and Perú, With the purpose of increasing the production of national footwear within this business sector, and in turn bringing with it the ignorance of real costs of its products and the loss of competition in the market. Footwear PAUL'S, whose main activity is focused on the production and marketing of handmade footwear, demonstrates the affectation of production costs and profitability in his company, showing an analysis of its costs and profitability in an empirical way, for the execution of the present Case Analysis a previous assessment of the problem and its environment was made, with the purpose of limiting shortcomings on the evaluation of production costs and factors that incur profitability, through a detailed analysis that allows to give practical and timely solutions, is Therefore, with the design of a process cost system, the determination of the actual costs of production will be achieved, and in turn serve as a tool to improve the profitability of the company PAUL'S, and facilitate the recording of their transactions and presentation of Financial Statements for adequate and effective decision-making.