Sistema de costos por órdenes de producción y su incidencia en la rentabilidad del taller de soldadura "FAREC" de la ciudad de Manta.

Abstract

Keeping cost control is essential to evaluate the profitability of an entity. Ecuador is made up mostly of small businesses, and these lack accounting knowledge that allows them to optimize profits. The FAREC welding shop is one of these, since it does not use a system that controls costs; Currently, the workshop makes proformas with the cost of raw materials and MOD, highlighting the exclusion of CIF, generating uncertainty about the profitability of the manufactured products. Due to this, and to meet the objective of designing a cost system for production orders that allows measuring the profitability of the workshop, the analytical method is used, which decomposes the cost elements to calculate, record and analyze the impact it has. in profitability; the inductive method allows general conclusions to be drawn from similar cases; the deductive method through the classification of fixed and variable costs to obtain the total cost and the descriptive method that provides the current state of the workshop and the processes necessary to implement the system. When designing said system, the workshop is intended to be able to identify the MP, MOD and CIF necessary in each production order for the real calculation of the production cost; that a record of the inventory of materials be kept, likewise, that profitability is determined by evaluating the relationship between costs and the sales price, in order to use this information to make decisions that optimize processes to reduce inefficiencies.