Browsing by Author "Guaraca Lituma, Erika Eveania"

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    Diseño de un sistema de costos por procesos de producción, para el sector de la zapatería del cantón Gualaceo
    (2015) Guaraca Lituma, Erika Eveania; Aguirre Maxi, Juan Carlos
    In this thesis, the design of a cost system is produced by production processes that can be applied to each of the factories in the footwear industry of Gualaceo Canton, after investigating and analyzing the raw material, labor and processes used in the footwear sector. In the first chapter, a theoretical explanation of cost accounting and individual production systems is performed. In the second chapter the domestic production of footwear, where the shoe historical review describes an analysis of the footwear industry in Ecuador, the number of companies, consumption and the relationship this has to GDP is produced is studied. A study of each of the elements of the cost, the production process and machinery that is used therein is performed. In the third chapter research footwear industry in the canton Gualaceo is done through a survey conducted for 22 factories that are affiliated to the Primero de Mayo Guild which is the association of artisans of footwear manufacturers Canton and also performs analysis of all data. In the fourth and final chapter of this thesis, and develops the system design costs and a practical example is presented also a financial analysis of one of the largest companies in the canton, Litargmode is performed, and conclusions are presented which came after the captured research, as well as the recommendations made for better management and control of costs, expenses and general production of the shoe factories.