Análisis de los costos indirectos y su incidencia en el costo de producción, en el sector lechero del Cantón Salcedo, Provincia De Cotopaxi en el periodo 2017
The lack of knowledge of the third element of the cost of production as is the indirect cost of manufacturing is one of the main drawbacks as they tend to be difficult when allocating a value to production. For the calculation of the costs the companies have the values direct raw material, labor, bu...
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| Formato: | bachelorThesis |
| Lenguaje: | spa |
| Publicado: |
2019
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| Acceso en línea: | http://repositorio.utc.edu.ec/handle/27000/7626 |
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Agregar Etiqueta | Sumario: | The lack of knowledge of the third element of the cost of production as is the indirect cost of manufacturing is one of the main drawbacks as they tend to be difficult when allocating a value to production. For the calculation of the costs the companies have the values direct raw material, labor, but the CIF are not distributed adequately in each production department, that is why it was considered for this project to two companies with significance Relative. The methodology used for this project focuses on the deductive method, descriptive and explanatory, through the collection of information through interviews and a simulation that allows the identification of CIF in the process of Industrialization of dairy products. The purpose of the investigation was to identify the factors that affect the cost of production in the company’s Asopral and Campo Fino dedicated to the pasteurization of milk in the canton Salcedo Province of Cotopaxi, for reason that they go through a situation Difficult, because product prices cannot cover the manufacturing cost, but if real costs were to be obtained, using the process cost system. Once the simulation of the system was obtained as a result the variation of the indirect costs in the production, in the company Asopral the total incidence of the CIF is $3,948.90 and in the company Campo Fino is $3,869.82, it is worth mentioning that these are the Valo the CIF in the production. In addition, emphasis is placed on the distribution base, which was determined that in both companies is produced units, the lower incidence is in the CIF against units produced, resulting in 0.049 of CIF for each unit produced in the company Asopral , with the exception of the company Campo Fino of 0.048, the analysis carried out shows that the two companies have an adequate distribution since the difference that was obtained does not have more relevance. With this result it is recommended that companies use the distribution base for units produced, because they obtain the lowest cost compared to others so it is recommended that the distribution base for these companies are around units Produced. |
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