Los costos de producción y la fijación del precio de venta en la empresa Ludwing Fer

Abstract

The company LUDWING FER dedicated to the manufacture of footwear, presents in the revision of its productive goal that some costs have not been taken into account, reason why the fixed price at the moment could be incongruent with the real costs. The investigative report reviews the importance of establishing detailed direct costs, indirect costs and labor costs to have an efficient control of each of the operations. This type of problem increases the waste of materials, economic losses, low liquidity and profitability, as well as the impossibility of the company reaching optimal levels of competitiveness in the footwear sector. For the small business owner it is important to know their operating costs, in this way you will have greater opportunity to achieve the economic performance you aspire to. That is why the research revises a proposed solution based on the design of a system of costs by order of production. This will allow the company to organize a cost accounting that classifies, registers, interprets and controls internal operations. With this application, the accountant obtains accurate information about the financial situation of the company at the end of the accounting period.