COST SYSTEM FOR PRODUCTION ORDERS AND OPERATIONAL-ACCOUNTING CONTROL

Authors

  • Lady Joselyn Mero-Mendoza Investigadora Independiente. Manta – Ecuador.
  • Anthony Xavier Joza-González Investigador Independiente. Manta – Ecuador.
  • Justo Cevallos Universidad Laica Eloy Alfaro de Manabí. Manta, Ecuador.

Keywords:

Sistema de costos, Órdenes de producción, Control operativo

Abstract

In a market as competitive as it currently exists, knowing the costs of a business effectively can be essential. Companies must be clear that the expenses they have are directly related to the goods or services they offer. It should be known that this market is managed with small profit margins as a result of the fact that the raw material does not present conversion tables of its costs, it does not value the losses and waste, in addition, the machine hours used for a number of finished products are unknown., which directly affects labor to determine non-productive time. These companies manage their costs without allocating resources correctly to production orders, specifically in costs, causing their profits to be significantly affected.

Keywords: Cost system, Production orders, Operational controlh.

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References

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Cifuentes, B. G. (2018). Costos para gerenciar organizaciones manufactureras, comerciales y de servicio (Segunda ed.). Bogotá Colombia: Universidad del Norte.
Cuevas, C. F. (2001). Contabilidad de Costos. Bogotá, Colombia: Pearson Educación de Colombia Ltda.
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Molina, A. (2007). Contabilidad de costos. Grafitext.
Rojas Medina, R. (2007). Sistema de costos en un proceso para su implementación (Primera ed ed.). Colombia: Univ. Nacional de Colombia.

Published

2022-07-09

How to Cite

Mero-Mendoza, L. J., Joza-González, A. X., & Cevallos, J. (2022). COST SYSTEM FOR PRODUCTION ORDERS AND OPERATIONAL-ACCOUNTING CONTROL. Revista Científica Arbitrada Multidisciplinaria De Ciencias Contables, Auditoría Y Tributación: CORPORATUM 360 - ISSN: 2737-6443., 5(10), 28–33. Retrieved from https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/433