Aspilcueta, L., López, K. (2021). Sistema de costos por órdenes de producción y su incidencia en la rentabilidad de la empresa Inversiones Textil SAC año 2018 – Los Olivos [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/28215
Aspilcueta, L., López, K. Sistema de costos por órdenes de producción y su incidencia en la rentabilidad de la empresa Inversiones Textil SAC año 2018 – Los Olivos [Tesis]. PE: Universidad Privada del Norte; 2021. https://hdl.handle.net/11537/28215
title = "Sistema de costos por órdenes de producción y su incidencia en la rentabilidad de la empresa Inversiones Textil SAC año 2018 – Los Olivos",
author = "López Rojas, Karem Susan",
publisher = "Universidad Privada del Norte",
year = "2021"
The following research work was carried out in the company Inversiones Textil S.A.C, for which he had no objection in being able to provide any information, which can be identified in the course of the development of the thesis.The company Inversiones Textil SAC, is dedicated to the manufacture of clothing for babies in the textile sector, it is a small company, which has a small number of workers, therefore they do not have a suitable person who can help provide information for the decision making.In order to help the company in its constant improvement, the research work was carried out due to the problem that it raised by not having a cost system so that it can set its price and know the real profit or profitability that the company has; since although it is true the production area has its respective boss, who is the person in charge of making decisions to fix the cost of the products that are manufactured, said person does it inaccurately because he does not consider all the elements of the cost. On the other hand, the company in the production area uses established formats of production order sheets, where it indicates the quantity to be produced, the color, the number and name of the order.In order to demonstrate all the aforementioned, it was necessary to formulate the relevant problems, set objectives, mention possible hypotheses; also had to go to books by authors that can help to have a more detailed knowledge.Consequently, surveys were conducted that have been able to show that the company has problems such as the fact that there is no process manual, which would help to avoid errors and above all to be able to calculate the cost. Also, what stood out the most is the fact that not all indirect manufacturing costs are considered. Therefore, when observing the irregularities, we proceeded to collect all the information that is required to carry out the cost system for production orders, since the company carries out production in a batch manner and does not repeat the same production again ; Therefore, it was necessary to improve the formats that the company already had with the requirement, in order to know the materials consumed; also go to each production area and name each material supplied. On the other hand, having extensive knowledge of each process that is carried out from the beginning of a production order, making some implements as formats that had to be filled out by the people in charge of the operational area. When analyzing each area, a greater deficiency was found in the warehouse area, by not controlling stocks and making the exit of these without grouping the order that can be easily identified. Also, the accounting area was consulted to see the income that is given to the payment vouchers and it was identified that the work is carried out only to pay taxes and not for decision-making in management. Finally, in terms of the results, it was found that the use of a cost system for production orders causes a reduction in the unit cost, since a similar order from past periods was compared, giving a unit cost difference of 2.74 Suns.
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