Aplicación de la contabilidad de costos en la panadería y pastelería mil hojas del Sr. Carlos Conza del cantón calvas, provincia de loja, periodo enero 2015.

The implementation of this research paper entitled "APPLICATION OF COST ACCOUNTING IN THE BAKERY AND PASTRY THOUSAND LEAVES SR. CANTON CARLOS CONZA CALVAS, Loja province, PERIOD JANUARY 2015 ", was developed in compliance with a prerequisite to choose the degree of Engineer in Accounting and Auditing Accountant - Public Auditor at the National University of Loja After performing the application of the three elements of cost has met the objectives, was made in the first instance an inventory to verify the values, assets, rights and obligations available to the company at the beginning of the study period, he developed the accounting records kicking from its initial situation, journal where daily operations, major book, balance recorded culminating with the financial statements which could reflect the result of the activity during the study period. In addition, the cost system was implemented for production orders, where was the need to design new documents as requisition orders, production orders, cost sheets which allowed project the accounting system most suitable cost for the Company under the activities developed. Once this process we proceeded to determine the cost of direct materials, direct labor and manufacturing overhead costs, the same which in turn allowed us to establish the unit cost of production, using sheets cost per order of production. Upon completion of the work called "APPLICATION OF COST ACCOUNTING IN THE BAKERY AND PASTRY THOUSAND LEAVES SR. CARLOS CONZA CANTON CALVAS, Loja province, PERIOD JANUARY 2015 ", the owner of the company to continue applying the accounting by the perpetual inventory system, so you can verify the economic and financial situation of the company is recommended and also can assign more feasibly production costs.

• Hlavní autor: Yadira Eloisa, Torres Cueva (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2016
• Témata: CONTABILIDAD Y AUDITORIA; APLICACIÓN CONTABILIDAD DE COSTOS; PANADERÍA Y PASTELERÍA
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/15961