Bibliographic citations
Salirrosas, D., (2019). El sistema de costos por órdenes de producción para determinar el costo unitario en la empresa Confecciones Karen, Trujillo 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21723
Salirrosas, D., El sistema de costos por órdenes de producción para determinar el costo unitario en la empresa Confecciones Karen, Trujillo 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21723
@misc{sunedu/3015752,
title = "El sistema de costos por órdenes de producción para determinar el costo unitario en la empresa Confecciones Karen, Trujillo 2018",
author = "Salirrosas Loayza, Dayla Stefany",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The present work of investigation has like proposal a system of costs by orders of production to determine the unitary cost in the Company Confections Karen, dedicated to the heading of textilería, offering the service of confection of sport clothes, divers, and industrial clothes; among others. To this end, the techniques and data collection instruments were applied, such as the interview with the manager and a documentary analysis to collect data that served as a basis to determine the unit cost using the three elements that make up the production cost. When making a diagnosis to the company, it was found that they determine their costs empirically, the raw material is calculated in a general way, they do not separate the direct raw material from the indirect, for the calculation of labor they do not have time cards that provide them know the hours worked and in terms of indirect manufacturing costs are not assigned correctly; therefore, it is impossible for them to know what their unit costs are for each order. With the Production Order Costs System, Confections Karen will be able to properly calculate the three cost elements: raw material through the use of materials requisition, direct labor, time cards were used to have better control of the hours worked in each production order, the CIF through a distribution base. In this way the company will be able to know its unit costs of each production order and be able to make the best decisions to become competitive in the market.
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