Sistemas de costos por órdenes de producción y su incidencia en la rentabilidad de las pequeñas empresas de la industria textil en la ciudad de Guayaquil.

Abstract

The need to increase competitiveness in the Ecuadorian industrial sector, and thus achieve sustainability in both the domestic and foreign markets, is without place to one of the most important challenges currently for the textile sector, This due to the vertiginous advances of the industries of the so-called powers, impels the small and medium businessman from Guayaquil to acquire technical and theoretical tools that help him to achieve these objectives. This research work aims to analyze the behavior of companies in the textile sector and the impact on profitability of the implementation of cost systems by production orders, whereas a basic principle of accounting is necessary for correct decision-making in enterprises, namely control, which allows for real measurement and valuation through registration. A holistic study was used , which takes as data collection tools the surveys and interviews applying a mixed approach for which were conducted interviews with managers and accountants of textile companies in the city of guayaquil and surveys of workers in the production area of these companies, to analyze the processes and procedures of the production area, and to obtain evidence of the shortcomings that may arise due to the lack of a system of costs implemented by production orders and the manner affects the profitability of the textile sector.