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Implementación de un sistema de contabilidad de costos por órdenes de producción en la empresa de calzado César Vaca, ubicada en la ciudad de Latacunga, provincia de Cotopaxi

Abstract:

This thesis was carried out in order to implement a system of production costs orders in Manufacturing Industry César Vaca, due to the need to production efficiently the administrative capacity, as productive with to use methodology, tools and purposes we provides management accounting in general to face the challenge that brings us to the current market, and develop the design of a routing which achieves the changes in the accounting and administrative processing in the system of production orders. It should be noted that to achieve this objective, all documents and information were presented by the administrative department which helped to identify weaknesses that owned the company, so they can guide you to maintain a planning and cost control are carefully analyzed and thus achieve operational efficiency, so this system cost is optimal within the shoe company, since this way will allow take a count of raw materials, labor and indirect costs that were used in each work order to get a unit cost of the product, checking that the documents used to have sufficient information and serve as a backup in all accounting records….