Determinación de los costos de producción y la fijación del precio de venta en la empresa de lácteos “Florcita´s Del Campo” de la provincia de Pichincha, cantón Mejía, parroquia de Alóag.

The objective of this integrative project is to determine the costs and set the sale price of the yogurt of the dairy company "Florcita's del Campo" through the ABC cost system, based on determining the activities involved in the production of yogurt and calculating the cost for each flavor to provide truthful information in its manufacture. We used the quantitative method where the information obtained in the company is analyzed through research instruments such as the interview with the owner Mr. Cuaran Darwin and a survey to the Association of small traders of the Obelisk. Observation sheets were prepared that allow the specific description of the procedure, taking into account the 3 elements of the cost that are: raw material, labor and indirect manufacturing costs. The total cost of production and the percentage of profit for each container of yogurt were calculated according to its measure of 500 ml, 1,000 ml, 2,000 ml and 4,000 ml, with this a comparison is made between the current price with the price that is proposed in this project, in which it is evidenced that they can obtain an increase in their profits of $ 189.74 for each daily production and a monthly profit of $ 4,174.30 for the company.

• Main Author: Cruz Vintimilla, Vianka Lorena (author)
• Other Authors: Umajinga Tipan, Christian Fernando (author)
• Format: bachelorThesis
• Language: spa
• Published: 2021
• Subjects: SISTEMA DE COSTOS ABC; UTILIDAD; PRECIO DE VENTA; PRODUCCIÓN; CONTABILIDAD Y AUDITORÍA
• Online Access: http://repositorio.utc.edu.ec/handle/27000/7970