Sistema de costos y su incidencia en la determinación del precio de venta de los productos deportivos de la fábrica BOMAN SPORT de la ciudad de Ambato.

Abstract

The work is focused on improving the processes used to obtain the cost of production, and how is determined the sale price, in the company Boman Sport in the city of Ambato, used costing method is inefficient when know the unit cost, since inefficient controls in the production, have impeded the proper implementation of a cost system , and due to little information it provides, causes the calculated sales price is wrong, also by the lack of accounting information in the enterprise, there is uncertainty in the results obtained at the end of the accounting period. The result of this research allows you to deal with this problem, for which intends the Boman Sport company, to adopt the system costs for production orders, and that so can be determined accurately the profit margin desired, through the fixation method of sale on the basis of the cost price, this describes the procedure of adoption through an example of application of the procedures to be followed, required documentation and main accounting transactions relating to the production and assessment of the price, the changes that are made will be reflected in the short term, as the timely and successful accounting record of transactions generated, during the production process, they are basis for obtaining efficient and reliable information allowing their owners to take decisions, in terms of the future and continuous improvement of the company.