Diseño de un sistema de costos por órdenes de producción aplicable a las tejedoras de paja toquilla del cantón Sígsig caso práctico: Empresa “Ensueños” exportadora de sombreros de paja toquilla año 2014

Abstract

The research that will take place at The Craft Company “ENSUEÑOS”, which is dedicated to the production of straw hats and national and international marketing.

The information generated within the company lacks a proper accounting treatment, which causes that the maximum authority, and workers are not aware of the current situation by which organization is going trough

That is why this research has a purpose to design a system of costs orders that will determine production, distribution and control the resources efficiently in the production process to determine the actual cost of straw hats.

For the development of this plan we have seen appropriate to apply a descriptive study, since this project aims to characterize the problem in the company.

The result of the research will allow the company ENSUEÑOS to manage an accounting system costs coupled to the needs of the organization, to fulfill the objectives for which it was created, in addition to meet customer requirements.