Aplicación de la contabilidad de costos para la microempresa "TAG PETALS" de la provincia de Cotopaxi, cantón Latacunga.

This integrating project has as main objective a cost accounting implementation system, adjusted to the Tag Petals production process. Through a prior research accounting information and cost management of microenterprise production were evidenced, cost elements unknowing at dyed flower production that leads to total and unit cost. This factor limits competition against products from other provinces. To achieve this project quantitative approach, bibliographic and field research were used, obtaining information based on scientific and theoretical bases through techniques of documentary analysis, interview and observation. The inductive method was used too, based on obtained information at company situational diagnosis, to have a general knowledge of productive situation problems. The results reflect a practical significance, allowing to know with exactitude the total cost of production, control, valuation of the different inventories and financial statements generation, to take correct decisions over the profit margin and the price of sale to the public, making it more competitive.

• Автор: Donoso Quimbita, Patricia Belén (author)
• Інші автори: Iza Vilca, Verónica Maribel (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2020
• Предмети: Contabilidad; Sistemas de costos; Inventarios; Elementos del costo
• Онлайн доступ: http://repositorio.utc.edu.ec/handle/27000/5777