SISTEMA DE COSTOS DE LA INDUSTRIA ELÉCTRICA DE TRANSFORMADORES PORTOTRANS S.A. UBICADO EN LA VÍA MANTA KM 3 PORTOVIEJO – MANABÍ, EN EL PERIODO 2.017 – 2.018

Abstract

This research was carried out with the objective of determining the structure of the cost system that is applied in the Electrical Industry of Portotrans S.A. Transformers located on the Manta road, Kilometer 3 during the period from January 2017 to December 2018, through an analysis of the cost system. For its fulfillment, it was necessary to make a diagnosis to the company, with which it was possible to identify the processes and analyze the elements of the cost in the manufacture of the Transformers and through these determine the measures that the company must take for the proper application of the system of costs. The process was carried out using the descriptive, explanatory, field, bibliographic, documentary and correlational method, which allowed the development of the study. As techniques, the interview addressed to the General Manager, Production Manager and accountant of the Portotrans S.A. Transformers Electricity Industry was applied. The results were processed and analyzed to conclude that the company does not have established processes to know the true cost of production and analysis of the elements in the manufacture of the Transformers, thus guiding to the development of a Cost System Model for production orders for the Transformers Portotrans SA Industry