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Análisis de los sistemas de costos de producción de la empresa Lavanderías Ecuadry S.A. durante el año 2010 – 2011

Abstract:

Through the analysis made to the financial statements of the company laundry ECUADRY S.A. during the year 2010 and 2011 has been detected have no established a system of production costs appropriate to the needs of it which does not provide for actual production costs involved in its production process generating this prevents to determine exactly much wash a garment and information the same way we noticed that not have a good time distribution in the washing process, causing so much human resources are wasted as the machinery used in the washing process, this in turn causes that adequate control of the production that made by the company during their workday, this is why we need to recommend a system of production costs already because of all the problems mentioned above is not carried existing; as the cost for specific production orders system is that through several analyses confirmed that this system is that most adapts to the production process of laundry ECUADRY S.A. This system allows you to comply with the orders according to the specifications of customers in a satisfactory manner, in addition to accumulating the costs of production, such as: raw material, labor and indirect costs of manufacture and carry this way an adequate control on each work thus facilitating you the administration order to determine which types of work are the most profitable so that the company can meet its expectations for the profit margin in the provision of its services and has greater reception by its recurring clients and thus also the uptake of new.