Determinación de costos de los servicios prestados por el laboratorio de ingeniería sanitaria de la Universidad de Cuenca a través del sistema de costeo por órdenes de producción del período 2021

Abstract

Companies are forced to compete constantly to remain in the market, therefore, companies must correctly manage their production costs in order to establish strategies that contribute to the correct decision making. Thus, this degree work has the objective of determining the real costs of the services provided by the Sanitary Engineering Laboratory of the University of Cuenca, for which the production order costing system will be used, which will allow quantifying the resources used in the provision of services. The research will be carried out based on a mixed approach because

it considers quantitative and qualitative data analysis through a descriptive cross-sectional non- experimental methodological design where the analytical-synthetic method will be applied based

on information collection techniques: interviews and documentary collection. Total and unit costs were determined for the period 2021 where it was identified that the laboratory kept underestimating its production costs causing losses during the period.