Contabilidad y Auditoría

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/24626

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Subject: search.filters.subject.DETERMINACIÓN DE COSTOS DE PRODUCCIÓN

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    La determinación de costos de producción y la fijación de precios en el sector artesanal de calzado en la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2018-04) Rivas Narváez, Verónica del Rocío; DT - Barreno Córdova, Carlos Alberto
    The city of Ambato, Tungurahua Province, is characterized by grouping the socalled artisanal footwear into productive work, which has generated employment and productive development for the native people of the center of our country. However, being the footwear a stellar product within this type of productive organizations does not have an efficient and effective control of the Production Costs and the consequent Price of Sale. At this point, a weak outlook is generated for this type of productive entity prior to a potential positioning in the market that allows its participation and consolidation in domestic and foreign trade. The management of an integrated control over the business activities allows to optimize the management of the resources that is part of this type of organization, at the same time that it is sustained and increases its productivity by handling real data and in turn, they allow a periodic analysis in benefit of the interested parties. Additionally, it is necessary to implement basic indicators that support the decision making of the owner manager. The present work focuses on determining and implementing a Cost Model for Production Orders and establishing the associated Costs and Sales Price to the public, always bearing in mind the need to control the operative and administrative process. Within this context, it is considered of utmost importance to have control, measurement and improvement on the performance of the processes linked to this type of productive entity. Based on this particular, it is essential to start with a strengthening and potentialization of the competence of the personnel, the control of the operative and administrative processes that are part of the production chain, to obtain a dynamic feedback to fulfill and / or exceed the expectations of the client and finally, obtain a positive reflection within the utilities that by nature pursues every entrepreneur independently of the economic activity that he performs. The fact of not having a real knowledge of the Production Costs that are associated with the Sales Prices, prevents knowing in a real way, the potential profits that are part of the aspirations of the owners managers of the Craft Workshops. This relevant aspect is associated with the development of this thesis, which presents a practical way the actual controls associated with operational and administrative costs that are necessary to take into account in the management of the workshop and that are independent of its structure.
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    La determinación de costos de producción y la rentabilidad en la empresa Arboriente S.A.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-03) Salazar Mejía, César Augusto; DT - Barreno Córdova, Carlos Alberto
    At present, the development of financial information is growing rapidly based on the current International Financial Reporting Standards, applied by several countries to obtain this information more reasonable and therefore to make appropriate decisions, the purpose of this project is to analyze Production costs and profitability, in addition to propose the comparison of production costs through cost system designs such as: Production orders, production processes, Activity Based Costs focused on the company Arboriente SA With the purpose of obtaining the reasonableness of the information. In order to undertake this study, we used guidelines based on a publication database of indexed scientific journals such as ProQuest, Sciencedirect, EBSCO, Scielo, an empirical study was carried out using an observation sheet, knowing the current situation with respect to the Determination of production costs, also obtained general information of the organizational diagnosis divided into the following aspects: Strategic Management, Production Planning and Control, sales, maintenance, safety and health at work, obtaining in each one of the In general, there is an efficient management of the processes and activities carried out, but in the indirect manufacturing costs used, 82% of the respondents indicated that they are not adequately distributed in the production process, the allocation base Which applies to Indirect Manufacturing Costs, 64% mention that it is not adequate and 82% of the collaborators surveyed mention that the production cost system is not adequate; With respect to the profitability indicators were applied: Net Asset Return (Du Pont) The profitability of the asset in the year 2013 was 4.84% and in 2014 was 4.27%, there was a decrease in a 0, 57%., Gross Margin sales of the company generated 20.08% of gross profit in the year 2013 and 19.31% in 2014; There is a difference of 0.76%, Operating Margin Operating profit was 8.41% of sales in 2013 and 7.17% of sales in 2014, there is a difference of 1.25%, Net Profitability of Sales (Net Margin) In the year 2013 the net profit margin of the company was 6.69%, while in the year 2014 was 6.43%, which means that for that year the net margin decreased by 0, 26%, Equity Operating Profit in the year 2013 was 8.06%, and in 2014 that percentage decreased to 6.49%, with a negative difference of 1.57%, Financial Performance in 2013 was 6.41%, and in the year 2014 was 5.82%, there was a decrease of 0.59%.