Determinación de un sistema de costos de producción en el sector panificador perteneciente al cantón salcedo, provincia de Cotopaxi, periodo 2017.

This research project carried out with the purpose of providing a technical accounting contribution to the Bakery Sector in Salcedo Canton - Central; in relation to the identification of the real costs of the finished products, this allows the effective and efficient development of the small industries. This work based on bibliographic and field research gathering all the information in an orderly manner based on basic concepts such as the company, cost accounting and production systems. The methodological process focuses on quantitative, analytical and descriptive researching, which allows the acquisition of fundamental knowledge based on the production, carried out in every bakeries, knowing the reality of the costs and expenses generated in the production process, at the same time research techniques are applied observation, interview and documentary techniques, contributed to the research in an empirical way. The present proposal is a design of a rate system for production orders in the two bakeries selected as “Mateito” bakery and the “Javiercito” bakery. The results obtained within the Mateito bakery there is $ 0.07 cents generating a profit of $ 0.05 that is, the cost of sale is $ 0.12 cents per bread, and this indicates that the costs and expenses incurred but the profitability it generates is minimal. While in the Javiercito bakery, there is $ 0.05 cents and the profit generated is $ 0.07 that means that in this bakery there is a higher profitability than the cats and costs invested in the production.

• Автор: Quispe Saca, María Sara (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2018
• Предмети: SISTEMA DE COSTOS; RENTABILIDAD; PRODUCCIÓN; CONTABILIDAD DE COSTOS
• Онлайн доступ: http://repositorio.utc.edu.ec/handle/27000/5808