Sistema de costos de producción por procesos para D&D E.U

Abstract

D&D E.U. is a sole proprietorship company formed for the realization of clothes in cashmere, is located in the neighborhood carvajal in the city of Bogotá D.C. with foreign suppliers and has four permanent workers. In this study the processes and some of the products of D&D E.U. in order to make a system of production costs, because the organization does not have records of cash movements and has no basis to affix the prices to the public of the products. For this it is necessary to know the sector in which the company is as well as its machines, processes and others to develop a correct valuation of costs. Three products are studied: shawls, sack c / v with flap and pocket, finally the sack c / v tubular eyelets.