Bibliographic citations
Cuba, G., Cuenca, S. (2019). Determinación de los costos de producción mediante el sistema de costos por órdenes específicas en la empresa Curtiembre Cuenca S.A.C. Trujillo 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21418
Cuba, G., Cuenca, S. Determinación de los costos de producción mediante el sistema de costos por órdenes específicas en la empresa Curtiembre Cuenca S.A.C. Trujillo 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21418
@misc{sunedu/3037333,
title = "Determinación de los costos de producción mediante el sistema de costos por órdenes específicas en la empresa Curtiembre Cuenca S.A.C. Trujillo 2018",
author = "Cuenca Chávez, Sara Yolanda",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The main objective of this research work is to determine the total and unit cost of each order produced in the month of July 2018, through the system of costs for specific orders in the company Curtiembre Cuenca S.A.C; being necessary to use diverse techniques of collection and information processing, to obtain a correct determination of the cost of production; through the elements of cost. In the diagnosis made to the company, the following problems were found: the type of skins that are being produced is not identified and at what cost, which does not allow to determine the cost of the direct raw material, in terms of direct labor. it does not know the amount of man hours and how much is the total cost of labor for each order of production, in terms of Indirect Manufacturing Costs, there is no determination and correct allocation of the cost to the orders produced. With the System of Costs for Specific Orders, it was possible to obtain the calculation of cost elements such as: the raw material through the kardex, the labor based on the total hours worked in the month, and the CIF, applying a factor of distribution, according to the production in blankets of each order. Likewise, it allowed determining the calculation of the total and unit cost for each production order, providing the Management of the company Curtiembre Cuenca S.A.C with useful and timely information on the costs of its production, which allows it to make more assertive and reliable decisions.
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