Análisis e implementación de un sistema de costeo por órdenes de producción en base al producto de mayor fabricación en Empresas de Mecánica Industrial de la ciudad de Azogues; caso práctico: “Talleres Uri"

Abstract

This paper proposes the analysis and implementation of a cost system for production orders, for workshops Sector Metalworking Industry in the city of Azogues, which have as owners to skilled artisans. The development of this theme is based on providing a useful tool in this area where the artisans do not carry a cost system, and they set the prices of their products based on factors such as experience, competition in the market, with this system which will help determine the actual cost entry and processing of the products manufactured. To make this thesis, information on the workshop where the case study was conducted in the month of March 2015, applying techniques of observation, interviews and analysis of field, to apply the system costs in the production orders was collected Workshop is substantial to note the importance of skilled craftsman with reference to their rights and obligations when exercising their profession, as they vary in relation to the social benefits to their workers, issue bills of sale with 0% IVA rate and being required by law to keep records of income and expenses.