Establecimiento del sistema de costeo por órdenes de producción en la Clínica de Atención Integral de pregrado de la Carrera de Odontología de la Universidad de Cuenca

Abstract

Nowadays, the application of cost accounting has developed mainly in the manufacturing sector than in any other productive sector, which has caused companies in the service sector to maintain a lack of knowledge about the costs generated, the profitability or loss they obtain, and the retail prices they must set. This situation is reflected in the Undergraduate Comprehensive Care Clinic of the Dental School of the University of Cuenca, which does not have the necessary cost information that allows it to make decisions regarding pricing. Therefore, this work is oriented to establish a cost system by production orders, as a tool to provide a possible solution to the problem, since it allows us to reasonably raise the costs of each of the treatments that were offered during the year 2021. For its development, the present work develops a descriptive study with a mixed approach, using the inductive and historical-logical methods. The information will be obtained through techniques such as observation, in-depth interviews, and the data research in primary and secondary sources