Diseño de un sistema de costos por órdenes de producción para la Empresa Artesanal Vidriería Vialsa

Abstract

Determining costs is a serious matter to be observed by companies. A number of craft companies, like Vialsa Handmade Glass Company, based in Cuenca, Ecuador, could experience problems if the latter feature is not taken into account, which might cause financial loss and even bankruptcy. Therefore, this study aims to fulfill the main objective of the company, which is the implementation of a cost accounting system. This will provide real numerical data throughout the production process as well as an appropriate monitoring of all cost elements in order to get useful information to make the right decisions. This cost accounting system on manufacturing order was carried out according to the needs of the company in order to provide the company mentioned above a user-friendly system. The results obtained with this cost accounting system will be evidenced in the cost statement of goods sold, which will provide the information for the preparation of the profit and loss statement. Then the accounting system provided will be tested in order to formulate the corresponding conclusions.