La contabilidad de costos por procesos aplicada a la microempresa envasadora de agua “Caluma” del cantón Caluma, provincia Bolívar, año 2016
The problem of research study is the impact of the lack of implementation of cost accounting processes in the production of the packing machine Microenterprise Water "Caluma" because calculating the cost of production survey Microenterprise does not meet the parameters technicians allow be...
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| Formato: | bachelorThesis |
| Lenguaje: | spa |
| Publicado: |
2016
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| Acceso en línea: | http://dspace.ueb.edu.ec/handle/123456789/1513 |
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Agregar Etiqueta | Sumario: | The problem of research study is the impact of the lack of implementation of cost accounting processes in the production of the packing machine Microenterprise Water "Caluma" because calculating the cost of production survey Microenterprise does not meet the parameters technicians allow besides taking proper control, support the decisions made by managers, so a model of cost accounting is proposed processes to test the hypothesis as it is: When you run the System costs processes Microenterprise Packing water "Caluma" technically improve the allocation of costs to production elements. To carry out research, knowledge of theory study was essential, as was used Case No. 1 Reporting exposed in the book of Pedro Zapata (Cost Accounting 2007) as: the Report of units produced and report production costs. With the application of research methodology the cost allocation method to the elements affecting the production process logging activities currently handled microenterprise determined. The result will be obtained when setting the costs to the elements used in each of the processes with which it is carried out the packaging of water, will be the improvement in its production, financial and administrative management, which not only became known the current financial state microenterprise, its application will also allow decisions by administrators are the most successful based on factual and accurate information. This research will allow other industries in the same range give the necessary importance to the implementation of a tool that will contribute to stability and economic development. |
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