Determinación del costo de producción del queso pasteurizado fresco en la Quinta Experimental Punzara de la Universidad Nacional de Loja, periodo del 01 de octubre al 31 de diciembre del 2023.

The Curricular Integration Project entitled Determination of the production cost of fresh pasteurized cheese at the Punzara Experimental Farm of the Universidad Nacional de Loja, from October 1st to December 31st, 2023, is focused on the cost determination which facilitated favorable decision-making contributing to its development. The purpose of this study was to correctly and adequately determine the real production costs of the dairy by- product, specifically fresh pasteurized cheese, to generate and provide the dairy plant with accurate information that facilitates the control, registration, and adequate interpretation of the costs involved in the production process. To accomplish the established objectives, research methods and techniques were used. The production process of fresh pasteurized cheese was designed, through flow charts, procedures, and policies, based on the observation and realization of the product process in the dairy plant, where the different policies and the use of raw material, labor, and indirect production costs were revealed. Subsequently, auxiliary records were prepared to control the cost elements involved in the production process, the raw material is supported with the design of requisition notes; time cards were also implemented to monitor the labor and payment roles to calculate the monthly income of employees, for indirect production costs, auxiliary records of depreciation for fixed assets and inventory consumption during the production period of fresh pasteurized cheese were prepared. Finally, the cost accounting process began by preparing the initial inventory at the beginning of the period to transfer the values to the Statement of Initial Situation and then proceeding with the entries in the journal and general ledger as a basis for preparing the trial balance. This process continues until the Statement of Production Costs and the Explanatory Notes are obtained and presented, thus ensuring the collection of adequate information with the execution of the accounting process the total and unit cost of fresh pasteurized cheese was determined, and these results will facilitate decision making to improve its development.

• Autor principal: Granda Jiménez, María Fernanda (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2024
• Assuntos: CONTABILIDAD Y AUDITORIA; QUESO PASTEURIZADO; UNIVERSIDAD NACIONAL DE LOJA; LOJA
• Acesso em linha: https://dspace.unl.edu.ec/jspui/handle/123456789/30182