Análisis del sistema de costos por órdenes de producción en la empresa Don Jorge del cantón Piñas - El Oro.

Abstract

The small and medium sized companies must have a cost accounting system that allows them to determine the production cost, unit cost and through it establish the sale price and profit margin of a product or services. Therefore, both traditional and modern cost systems are considered to be a very important tool for all types of businesses since it helps increase productivity. In addition, it provides relevant information so that the administration of the company can make decisions, create strategies and eliminate those products that do not generate profitability. The purpose of this work is to analyze the system of costs for orders in the production of ground coffee that allows the determination of the unit cost of an order. The methodology of this research is based on the review of bibliographic documents that provide information on cost systems and also an interview was applied to the owners of the company to know the costs incurred in the production of ground coffee. The results of this research show that this system is very important as it provides real data for the production of a product and serves as a basis for management to make decisions.