Los costos de producción y la rentabilidad en la elaboración de muebles en el Centro Artesanal Huambaló durante el período 2015

Abstract

The medium in which is currently the Centro Artesanal Huambaló - CENARHU is located, as well as technological advances and increased competition, make every day fight for meet new challenges and demands; It is for that reason that the producers of the Craft Center Huambaló have been concerned about selling prices currently offering and therefore require the existence of a process that helps to accounting for the costs in their products incurred to increase their hand sales and profitability. In this research project a model of a costing system is developed for production orders with the products that are sold, hoping that each of the steps and formats help the recording and accounting of all elements of cost, so lies the importance of the correct pricing of retail PVP since this will help against the pricing competition is not a weakness. Among the objectives of this research has this producer making each responsible entity in terms of costs and that by registering them make a determination that there is a P.V.P. right and therefore help them meet their profitability during any period of time and under any circumstances.