Costos de producción y su repercusión en la capacidad producción con base a las unidades vendidas.

Abstract

In Ecuador the manufacturing activity generates an increase in productivity in the economic development of the country, this activity has great acceptance, allowing a percentage variation of greater profit in the Gross Domestic Product to be generated. When referring to the industrial term, we refer to the process by which a raw material is transformed into a finished product. That is why it is necessary to control the production costs, used in this activity and the profits generated at the end of the marketing process. The present study intends to analyze the production costs of the company FUEGO SA, involved in the production process and thus use the exploratory and descriptive mechanisms that help us determine the value of the units sold at the end of the month, so that the administration based on the results obtained, make decisions for subsequent periods. In any production process it is appropriate to implement policies, internal controls, communication and planning that contribute to an adequate management of process designs, which lead the industry to control in a timely manner the operation of all the resources detailed in the case. The research development based on literature review of scientific journals determines the causes that designate a sale price and how this is argued in the quantity of units produced, and the units sold.