Sede Azogues - Contabilidad y Auditoría
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Examinando Sede Azogues - Contabilidad y Auditoría por Asesores "Ormaza Andrae, Jorge Edwin"
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- ÍtemAcceso AbiertoModelos de costos ABC en las pequeñas empresas del sector industrial de la ciudad de Azogues(Universidad Católica de Cuenca., 2021) Castillo Jiménez, Luis Eduardo; Ormaza Andrae, Jorge Edwin; 0350097473; ., .This work deals with theoretical processes addressed on the ABC cost model in small companies in the industrial sector of the city of Azogues. The documentary investigation was born to see the feasibility of applying this type of cost model in the small industrial companies of the city, for this, a bibliographic review of other authors who describe essential components that enrich this investigation is carried out. From the study carried out, it can be derived that ABC costing is a modern system and provides benefits such as input savings, cost reduction, among others, however, one of the negative factors is that its implementation is very expensive, therefore, it is concluded that the ABC cost model is not feasible to apply in small businesses in the city of Azogues due to the investment that must be made to apply and maintain said system, taking into account that its execution lasts for years.
- ÍtemAcceso AbiertoSistema de costos por órdenes de producción para mejorar la rentabilidad de las microempresas de fabricación de horchatas(Universidad Católica de Cuenca., 2021) Astudillo Gordillo, Jorge Luis; Ormaza Andrae, Jorge Edwin; 0302626445; ., .The objective of this research is to analyze the relationship between the tic system costs in the profitability of the products manufactured by the Horchaustro microenterprise. with the goal to improve its managerial information and the accounting process, for which a technical analysis was carried out of the cost system for production orders to improve the profitability of microenterprises of manufacture of horchatas, for this the antecedents of the production and consumption of horchata within Ecuador, with special relevance was taken into consideration for the present studied the Horchaustro company located in the city of Azogues. from the perspective methodological, a documentary review was carried out under a qualitative approach; in addition to that observed the theoretical bases with the collection of information from books and scientific articles on the effects of management in relation to accounting. costs and improvement of techniques of profitability, which will determine the importance of the system of costs per production orders, by processes and predetermined costs; the importance of knowing these systems and how they help to better plan profitability, management and productivity business, from the raw material, direct and indirect between general manufacturing expenses, the cash flow, production costs, economic, financial and social profitability that must be considered within the manufacturing process; Similarly, in the preparation of a given product, it is necessary to take these aspects into consideration, which will be vital for business profitability not only for micro-enterprises but also for large ones Business.