Citas bibligráficas
Aguilar, K., Carrión, J. (2013). Aplicación de un sistema de costos por órdenes para optimizar el uso de los recursos en la empresa fábrica de sueños SAC Trujillo 2013 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/136
Aguilar, K., Carrión, J. Aplicación de un sistema de costos por órdenes para optimizar el uso de los recursos en la empresa fábrica de sueños SAC Trujillo 2013 [Tesis]. PE: Universidad Privada Antenor Orrego; 2013. https://hdl.handle.net/20.500.12759/136
@misc{renati/1346801,
title = "Aplicación de un sistema de costos por órdenes para optimizar el uso de los recursos en la empresa fábrica de sueños SAC Trujillo 2013",
author = "Carrión Robles, Jackelin Genara",
publisher = "Universidad Privada Antenor Orrego",
year = "2013"
}
The majority of small companies of the industrial sector dedicated to the manufacture of mattresses in Trujillo city, have deficiencies in calculating and controlling their costs, so that generate poor reporting and don’t permit to achieve the proposed objectives. This research, performed in the company “Fábrica de Sueños SAC”, Company aims to demonstrate that the application of costs System by orders, will achieve to optimize the use of resources that are used in the manufacture of mattresses. In order to obtain information about manufacturing costs, we used tools for data collection such as interview with administrative workers, questionnaires to operators and direct observation to production processes, all of that allowed a clear diagnosis of the current situation in which the company was. After we obtained the information, we elaborated a proposal for the design and implementation of the cost system by orders according to the characteristics and nature of the company, integrating costs, improving accounting records, management reports, charts, graphs, which applied to the proper functioning and achievement of objectives. As a result we obtained a decrease by 5.16% of manufacturing costs of the company “Fábrica de Sueños SAC”.
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