Sistema de costos y las utilidades en la Asociación de Productores de Calzado CALZ-ARTE de la ciudad de Ambato en el año 2016

Abstract

The CALZ-ARTE association is a group of artisans dedicated to producing and selling footwear for ladies, gentlemen and children in every measure and model according to the current tendencies of good dress. It sits on the esplanade of the Ferroviario and constitutes an important economic engine for the city and province thanks to the employment it provides, as well as providing a traditional identity to the city as experts in shoemaking, which is visited by thousands of tourists at year. According to the research analyzed, we can state that a cost determination system will clearly provide the costs of the products. On the other hand the importance of cost accounting, the accounting record of their costs and cats. Therefore, through the analysis carried out regarding the calculation of costs in the economic activities of the producers belonging to the CALZ-ARTE Association of the province of Tungurahua, it was possible to determine that due to the traditional form of control that the manufacturers of footwear which affects the determination of the results that are obtained in an exact way. From this study I can determine that producers do not evaluate their costs continuously, resulting in several occasions not to meet the obligations or emerging needs that arise during its development, for which we have limited system costs model, by production orders, whose methodology is adequate for the control of the productive processes of footwear, since the footwear industry is characterized by having a heterogeneous production in both style, colors, model and sizes. We have also dimensioned the control seats for this system and the possible formats to be used for the management of this accounting system.