Sistema de Costos por Órdenes de Producción y su incidencia en la rentabilidad, en fabricación de muebles de sala. Caso Mueblería Caicedo.

Abstract

Production and its impact on profitability in the manufacturing of living room furniture. to determine production costs and to provide necessary information that allows supporting the viability of costs in a correct way. The application of a Cost System empirically and informally produces insecurity and complexity of the problems, for not having true information that allows management to be proactive, and have the capacity of reaction in decision making to achieve the desired success, and thus achieve goals, new objectives and efficient profitability. The methods that will be used are the analytical method since it will give beginning the study of each factor that causes, applying knowledge empirical tests to determine the production costs of Caicedo Furniture and the explanatory that seeks to explain the causes that originate the situation analyzed. The use of a production order costing system in the Caicedo furniture store that manufactures its products according to specifications of customers, allows management to control and evaluate the use of its resources in the production.