Análisis del costo estándar versus el costo real aplicado en la empresa El Rancho, durante el primer semestre del 2021

Embutidos EL RANCHO part of the supermarket chain called Comisariato de Carnes El Rancho began its activities on October 31, 2003, located in the Duran canton, its purpose is to provide a line of meat products with the highest quality and at a lower price. The present investigation carried out in the company Embutidos EL RANCHO studies the variation between the standard costs and the real costs of the first semester of the year 2021 from the variation of the cost elements to the finished product. The methodology used in the research is analytical deductive given that the compiled information is analyzed, which will be supported by well-founded bases and specific conclusions. The objective of this study is based on the analysis of the variation of the standard costs versus the real costs supported with the information provided by the company, study that seeks to determine a minimum margin of variation between costs and adjust production costs in the accounting of Embutidos EL RANCHO. Inside the case study, it was determined after analyzing the cost elements and everything that incurs in the elaboration of the products that, there is a positive variation in terms of finished products given that the real costs are not higher than the standard costs established by the company, in other words, the company is producing below the standard cost, which generates a higher sales margin between the cost and the final price.

• 1. autor: Carriel Mosquera, Tomás Alejandro (author)
• Format: bachelorThesis
• Wydane: 2021
• Hasła przedmiotowe: Variación; Costos; Producción; Costo real
• Dostęp online: http://dspace.utb.edu.ec/handle/49000/10663