Implementación de un sistema de costos en el sector artesanal marmolero perteneciente a la Asociación de Artistas Plásticos “Daniel Alvarado”; con aplicación en el taller artesanal “Mármoles Patrick Artesanías”

Abstract

The study of this thesis was performed in order to implement a cost accounting system for production orders to a craft workshop dedicated to the marble works belonging to the Association of Artists of Azuay "Daniel Alvarado", it does not have a system for handling adequacy of their costs, research disclosed Workshop general characteristics, origin, creation and sector in which it operates. Feedback from all the knowledge acquired during the years of study at the career of Accounting and Auditing theoretically, to finally develop a practical application with data from 2014 Workshop "Marbles Patrick Crafts" results was performed will serve as a fundamental tool for members of the Association, providing an adequate system to serve as a guide for implementing an accounting system that will be one of the main instruments to determine if production is meeting its goals and objectives.