Bibliographic citations
Gavidia, A., Sifuentes, S. (2019). El sistema de costos por órdenes de producción para determinar el margen bruto de la empresa de calzado Industria S. & B. S.R.L. en el año 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/22991
Gavidia, A., Sifuentes, S. El sistema de costos por órdenes de producción para determinar el margen bruto de la empresa de calzado Industria S. & B. S.R.L. en el año 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/22991
@misc{sunedu/4114088,
title = "El sistema de costos por órdenes de producción para determinar el margen bruto de la empresa de calzado Industria S. & B. S.R.L. en el año 2018",
author = "Sifuentes Bazán, Sherly Nataly",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The present investigation, determine the gross margin of each order through the system of costs by order of production the company of Footwear Industry S. & B. S.R.L; company that is dedicated to the production of women's shoes, this based on the orders that are requested according to the specifications of the customers. Currently, the company does not have a costing method that allows it to establish the cost of each production unit, consequently it does not allow them to know a correct gross margin. In order to develop the research, it was possible to access the information of the company, which has been obtained through an interview with the Manager of the company and the head of production, as well as the use of observation forms, and documentary analysis. By means of the information obtained, an adequate determination of the costs for each production order has been developed, so that to apply the system of costs for orders in the company, three production orders with different types of products were identified. period of the November 2018, later with the materials requisition format a purchase order was elaborated, the materials are requested for each order being valued, consequently, this is appended in a cost sheet where the cost of the direct material was detailed, the cost of hand of direct work and the indirect cost of manufacturing; to determine the cost of direct labor was based on piece cards since the staff works on the basis of units produced, the CIF was determined with a distribution base which was assigned to each production order, with the purpose of completing the cost sheet with the three elements of the cost, the real cost for each order was obtained, finally with the cost obtained was determined in gross margin for each order, thus obtaining the real percentages of gross margin of each of them. In such a way that the application of the cost system for production orders in the company allowed him to obtain relevant information, in order to be able to make adequate decisions regarding future production orders, based on adequate quantities and margins.
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