Sistema de costeo por órdenes de producción y su incidencia en la rentabilidad de la microempresa de calzado Taller Loor.

Abstract

Currently, microenterprises carry out the empirical allocation of production costs, because they do not have a costing system, which hinders the adequate control, registration and performance of the resources involved in the production process, and ignoring the real utility obtained from each product, Therefore, the interest of this investigative work lies in knowing in what How does a production order costing system affect profitability? of the footwear micro-business Taller Loor. In order to provide pertinent information regarding the control of costs, allowing business owners to make timely decisions and can obtain reasonable and reliable information from the resources involved in the production process. The methods applied will correspond to the explanatory one to know in detail the costs involved in the production of the product, also the correlational to establish the relationship that is generated between the variables involved in the research, and the analytical in a way that expands the information on the productive procedure and the incidence generated by the correct determination of costs in the microenterprise, therefore techniques will be used to provide for the obtaining and collection of the necessary information and these will correspond to the survey, interview, observation of the processes in the microenterprise and financial indicators. So that the owners can rationally use the resources in the production of footwear, with high coherence of the costs of the product, and timely know the profitability of the business.