COST SYSTEM FOR PRODUCTION ORDERS IN THE PROFITABILITY OF MICROENTERPRISES

Authors

  • Esteban Josué Vera-Solórzano Investigador Independiente. Manta – Ecuador.
  • Tania Jacqueline Loor-Mieles Investigadora Independiente. Manta – Ecuador.

Keywords:

Cost system, production orders, profitability, microenterprises

Abstract

Currently, with globalization, manufacturing and industrial companies are immersed in increasingly competitive economic environments and markets, where technological progress plays an important role, requiring these micro-enterprises to invest more in order to stay in the market. The applicability of costs for production or work orders is related to the manufacture of products or the provision of services that result from the organizational structure of the company, its equipment, its availability of capital and materials that allow the production or provision to be carried out. of services, this shows that this type of control is the most convenient for companies where products are manufactured according to the customer's order, and it is where costs are accumulated according to specific orders.

Keywords: Cost system, production orders, profitability, microenterprises.

Downloads

Download data is not yet available.

References

Alvarado, P. F., & Calle, M. L. (10 de marzo de 2011). Diseño de un sistema de costos por órdenes de producción para el taller artesanal "Artema": https://dspace.ucuenca.edu.ec
Barbosa, A. M., Mar, C. E., & Molar, J. F. (2019). Manufactura: conceptos y aplicaciones. México: Patria. https://elibro.net/es/ereader/uleam/121285?page=15.
Castaño, O. M. (2009). Costos y Presupuestos. https://www.upg.mx/wp-content/uploads/2015/10/LIBRO-44-Curso-costos-y-presupuestos.pdf
IASB. (2019). https://www2.deloitte.com/content/dam/Deloitte/cr/Documents/audit/documentos/niif-2019/NIC%202%20-%20Inventarios.pdf
IASCF. (julio de 2009). Normas Internacionales de Información Financiera Para Las Pequeñas y Medianas Empresas. www.mef.gob.pe: https://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/vigentes/niif/NIIF_PYMES.pdf
International Accounting Standards Boad. (2019). https://www2.deloitte.com/content/dam/Deloitte/cr/Documents/audit/documentos/niif-2019/NIC%202%20-%20Inventarios.pdf
Sinisterra, G. V. (2006). Contabilidad de costos. Bogotá: Ecoe Ediciones.
SUPERCIAS. (2020). La Eficiencia de las empresas manufactureras en el Ecuador. Superintendencia de Compañías, 6. https://investigacionyestudios.supercias.gob.ec/wp-content/uploads/2020/01/eficienciamanufactura_FINAL.pdf
SUPERCIAS. (2020). Tabla de indicadores. https://www.supercias.gob.ec/bd_supercias/descargas/ss/20111028102451.pdf

Published

2022-11-18

How to Cite

Vera-Solórzano, E. J., & Loor-Mieles, T. J. (2022). COST SYSTEM FOR PRODUCTION ORDERS IN THE PROFITABILITY OF MICROENTERPRISES. Revista Científica Arbitrada Multidisciplinaria De Ciencias Contables, Auditoría Y Tributación: CORPORATUM 360 - ISSN: 2737-6443., 4(8), 18–26. Retrieved from https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/430