El control de los procesos y los costos de producción en la empresa productora de cortes cosidos para calzado KUMARA S.A.

Abstract

The company under study, through the production of parts or pieces for shoes, contributes to the production of the industry Tungurahuense. Poor control with which the company conducts its production processes has caused inadequate management of costs that are consumed in production, and this has significantly affected the company, because don’t know what their production costs. This problem restricts the possibility that the company increase the production, reduce costs, improve financial results and provide reliable information to management for make decisions. The main objective of this research project is study the impact of the control of production processes in determining the production costs of the production company cuts sewn for shoes Kumara S.A., with the finality to identify gaps and provide appropriate solutions for managing production costs. This project is part of the exploratory, descriptive and correlational research, because through the analysis, observation, comparison and description of the variables established the need to implement a cost system for production orders in the company. As research mode has been selected documentary and field research through quantitative and qualitative approach. The statistical data holding this research, are obtained through the application of a checklist.