Sistema de Costos por Órdenes de Producción para mejorar la Rentabilidad en las empresas de confección de ropa. Caso Diseño de Modas Karen Pamela "DISMOKARPAM S.A." de la ciudad de Manta.

Abstract

The research project prior to obtaining the title of Accounting and Audit Engineer, called "Cost System for Production Orders to improve profitability in garment manufacturing companies. Case of Fashion Design Karen Pamela "DISMOKARPAM S.A." of the city of Manta." The main objective is the generation of costing tools that ensure an effective and reasonable allocation of the cost elements to each production order. This is because in the entity under study, it could be detected that they do not have tools based on technical bases and precepts for the allocation of costs, performing empirical costs that show unrealistic and unreasonable profitability for decision making. In the development of this research, the analytical-synthetic and descriptive methods were applied, which allowed identifying, establishing and determining the points that underlie the existing problems by not having a costing system for production orders. Likewise, the techniques of observation, interview and survey were applied, which contributed to the obtaining of data to support the proposal of this research, which consists of the generation of a costing system by production orders, which provides elaborated tools with technical parameters and well-founded allocation bases, contributing to the reasonable allocation of production costs and expecting a considerable improvement of the information about the profitability of the production orders of DISMOKARPAM SA