Sistema de costos por órdenes de producción para mejorar la rentabilidad de las microempresas de fabricación de horchatas

Abstract

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.