Sistemas de costos de producción en la industria gráfica
This work consisted of evaluating the "Production Cost System in the Business Graphics Grafinpren S.A. industry" with the purpose of recommending an adequate costing system that allows the increase of the profitability of the company. In the process, problems were observed in the allocatio...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Ecuador |
| Institución: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/4565 |
| Acceso en línea: | http://repositorio.ulvr.edu.ec/handle/44000/4565 |
| Access Level: | acceso abierto |
| Palabra clave: | Producción Estado financiero Costes Rentabilidad |
| Sumario: | This work consisted of evaluating the "Production Cost System in the Business Graphics Grafinpren S.A. industry" with the purpose of recommending an adequate costing system that allows the increase of the profitability of the company. In the process, problems were observed in the allocation of costs of raw materials, labor; but, above all in the indirect manufacturing costs; Therefore, a comparative analysis was carried out between the 2019 income statement with the amounts obtained in the comprehensive income statement by applying the cost sheets for each of the production orders, which allowed the costs to be correctly assigned. Based on this allocation, it was possible to prepare a Comprehensive Income Statement. The company administration was shown the economic, fiscal and financial impact caused by the nonallocation of adequate costs and the importance of this procedure for making managerial decisions; which in turn makes it possible to determine the reasonableness of the financial statements as a whole as determined by accounting and tax regulations....... |
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