Diseño de un Sistema de Costos por órdenes de producción para Empresa Puertas Induce del Ecuador, ubicada en el cantón Latacunga provincia de Cotopaxi, al primer trimestre del 2022

Abstract

The present investigation was carried out with the purpose of designing a cost system in the Induce Company, for which the production process of the metal doors was analyzed and, in this way, obtain clear, efficient and real financial information. For the collection of qualitative information, the questionnaire with open questions addressed to the accountant manager and production manager was used as an instrument. The deductive methodology played an essential role for the collection of quantitative information through observation sheets where the different cost elements involved in the production process were captured. The investigation has made it possible to verify the ignorance of the importance of applying a cost system, giving way to inadequate administrative management to determine the real value of the product, that is, the company does not take into account the high investment it makes, to obtain a moderately low utility, set its prices empirically.