Modelo de un sistema de costeo por procesos para optimizar la rentabilidad en la asociación de productores agroindustriales Manuela Parco, provincia Chimborazo, cantón Colta, año 2022
The purpose of this study was to develop a process cost system model in order to understand and improve profitability in the Association of Agro industrial Producers "Manuela Parco", located in the province of Chimborazo, Colta canton, during the year 2022. The methodology applied was expl...
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| Format: | bachelorThesis |
| Język: | spa |
| Wydane: |
2024
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| Hasła przedmiotowe: | |
| Dostęp online: | https://dspace.ueb.edu.ec/handle/123456789/6550 |
| Etykiety: |
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Dodaj etykietę | Streszczenie: | The purpose of this study was to develop a process cost system model in order to understand and improve profitability in the Association of Agro industrial Producers "Manuela Parco", located in the province of Chimborazo, Colta canton, during the year 2022. The methodology applied was exploratory, since the topic of study in the association had not been previously investigated. This allowed us to acquire a better understanding of the problem to be investigated; type of field research allows obtaining direct information from the association, where the problems to be investigated exist directly with the people involved in the study; Bibliographic research is a type of study that allows collecting relevant information and data from reliable sources such as books, articles and academic documents. This methodology helped to substantiate and argue the research, in addition to obtaining a more complete and reasoned understanding of the topic of study. Through the survey and the interview, the lack of a system in the production costs of quail eggs is evident; deficiency in inventory management which prevents knowing the stocks of the products, and ignorance of the balance point. In conclusion, the process cost system model is of utmost importance for the "Manuela Parco" association which allows it to know in detail the costs involved in each phase of the production process, through the use of kárdex for inventories, it also allows you to determine the sales price of the product and know its break-even point. |
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