Diseño de un sistema de costos por órdenes de producción mediante el método ABC para aislamiento térmico y montajes industriales PROVEATYMI Cía. Ltda., cantón Rumiñahui, provincia de Pichincha

Abstract

The degree work called design of a cost system for production orders using the ABC method for Thermal Insulation and Industrial Assemblies Proveatymi Cía. Ltda., of Rumiñahui Canton, Pichincha province, had as objective the adequate determination of prices for the products and services offered by the company, through a documentary and field research where the use of techniques such as observation, application of surveys allowed to determine the existing problems between them; the lack of a cost system that reflects the real values of costs and expenses, carelessness and lack of control in the warehouse, excess manufacturing overhead, and empirical establishment of prices. To mitigate all these inconveniences, it was designed a costs system for production orders that allowed an efficient and timely control of all values which are part of the cost of production and that was not taken into account when setting a sale price that is profitable for the company. For which it is recommended that the organization consider implementing this cost system for production orders that will allow obtaining real results that serve as a basis for the staff to analyze the true price of their services and therefore give an economic benefit to the company.