Sistema de acumulación de costos por órdenes de producción en Turbimar S.A.

Abstract

The companies dedicated to the elaboration or manufacture of products need to exercise control of their operational activities, requiring the application of cost accounting for the adequate registration of the elements that intervene within a production cost system such as raw material, labor and manufacturing overhead costs. However, small companies do not have this type of system, ignoring the real unit costs of manufacturing a product, causing economic problems in their organizational activities. This would be the reality of the company Turbimar S.A. dedicated to the manufacture of turbines and pumps for the agricultural and aquaculture sector, for which it is proposed as a research objective to propose the methodology of the cost accumulation system by production orders in Turbimar S.A. The research method is the description with which the process of the cost accumulation system by production orders is developed. As a result, relevant information for management is obtained, such as total production costs, unit costs, profit margin, profit obtained, becoming a competitive advantage for the organization to face similar companies, contributing to their business growth.