Cost for production orders for the manufacture of aluminum stairs and their impact on price determination.

  • Damariz Mora Rodríguez Pontificia Universidad Católica del Ecuador Sede Santo Domingo
  • Paulina Tapia Bolaños Ninguna
  • Ximena García Zambrano Pontificia Universidad Católica del Ecuador Sede Santo Domingo
Keywords: Costs, Profits, Expenditure, Prices

Abstract

The production order cost system seeks to technify the calculation of the incurred costs in the elaboration of aluminum ladders for a company belonging to the Ecuadorian manufacturing industry. Through this, it will be possible to obtain more exact costs, which will determine the prices that guarantee an adequate profit margin; for the sustainability of the company in the market. In determining costs, all the elements related to this concept must be considered; For which, the design of a production order cost system represents a favorable route, this being the model applied to structure a cost system in the company under study. As a methodology for the development of the research, the mixed approach and non-experimental design were used with a descriptive type of research. On the other hand, to determine the incidence of those costs in the determination of prices, the total cost model was applied; since, this takes into account the production costs and the costs of the period in which it has been incurred. As a result, an undervalued cost of the stairs was obtained, which led to a reduction in profit of approximately 70%; therefore, it is evident that the costs were not adequately established.

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Published
2021-03-31
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Abstract 75
PDF (Español (España)) 51
How to Cite
Mora Rodríguez , D., Tapia Bolaños, P., & García Zambrano, X. (2021). Cost for production orders for the manufacture of aluminum stairs and their impact on price determination. Ecuadorian Science Journal, 5(1), 1-6. https://doi.org/10.46480/esj.5.1.73
Section
Research Paper
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