Determinación de los Costos de Producción en la pizzería “La Forchetta” de la ciudad de Loja
The curricular integration or qualification work called: DETERMINATION OF PRODUCTION COSTS IN THE "LA FORCHETTA" PIZZERIA OF THE CITY OF LOJA, was developed in compliance with the previous requirement to opt for the degree and title of Bachelor of Accounting and Auditing. For the fulfillme...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2022
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| Matèries: | |
| Accés en línia: | https://dspace.unl.edu.ec/jspui/handle/123456789/25219 |
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Afegir etiqueta | Sumari: | The curricular integration or qualification work called: DETERMINATION OF PRODUCTION COSTS IN THE "LA FORCHETTA" PIZZERIA OF THE CITY OF LOJA, was developed in compliance with the previous requirement to opt for the degree and title of Bachelor of Accounting and Auditing. For the fulfillment of the first specific objective, an analysis was carried out that allowed knowing the productive process and through this knowing the determination of the costs from the complete knowledge about the executed activities of which information was obtained through the application of a research instrument, in turn it was possible to understand what was the method that the owner used in the allocation of costs for each of the elaborated products. For the development of the second objective through an adequate and orderly application of the accounting process within the "La Forchetta" pizzeria, it was possible to know which are the elements that make up the costs of each of its products, among which are: direct and indirect raw material, which is controlled through the inventory record card, requisition note and cost sheets; direct and indirect labor, which was evidenced through the list of payments, employer provisions, time cards and cost sheets; and indirect manufacturing costs detailed in the accounting records. For the fulfillment of the last objective, the production orders cost system was applied, the same one that was based on the collection of the costs of each order, because the products are differentiated according to the needs of raw material that respond to the requests of the costumers based on previously established specifications and needs, which is why, thanks to this system, cost control is much more analytical and helps the owner to plan the production process in advance. After completing the curricular integration work, it was determined that the "La Forchetta" pizzeria has a sale price that generates a profit because it is higher than the cost of production of each pizza, by obtaining income with a profitable value in relation to the cost of sales and a net income with a considerable profit, likewise the application of cost accounting will allow the owner to know the economic situation of his business, have an order as well as control in his daily operations through the accounting records, and the results obtained will help him make the right decisions. |
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