Diseño de un sistema de costos por procesos para la crianza y comercialización de truchas en la microempresa San Pedrito.
Recently, in Ecuador the production processes and their costing, as well as, of a cost system implementation, has become a very important aspect within companies and micro-enterprises, providing real values that intervene in production. However, the "SAN PEDRITO" micro- enterprises are int...
Պահպանված է:
| Հիմնական հեղինակ: | |
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| Այլ հեղինակներ: | |
| Ձևաչափ: | bachelorThesis |
| Լեզու: | spa |
| Հրապարակվել է: |
2019
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| Խորագրեր: | |
| Առցանց հասանելիություն: | http://repositorio.utc.edu.ec/handle/27000/7540 |
| Ցուցիչներ: |
Ավելացրեք ցուցիչ
Չկան պիտակներ, Եղեք առաջինը, ով նշում է այս գրառումը!
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Ավելացրեք ցուցիչ | Ամփոփում: | Recently, in Ecuador the production processes and their costing, as well as, of a cost system implementation, has become a very important aspect within companies and micro-enterprises, providing real values that intervene in production. However, the "SAN PEDRITO" micro- enterprises are into the trout breeding and commercialization in the Mejia conton, Pichincha province, performs its activities in an empirical manner, does not have a cost system for processes, so that it does not execute the relevant control of the cost foods such as: raw material, labor and indirect costs of manufacturing, through the use of quantitative methodology; complementing the use of techniques such as observation, interview by a questionnaire applied to the SME owner, which allowed the collection of useful and necessary data, in this sense, this research helped to design the cost system by process which allow the micro-enterprise to have real, timely and reliable information for the evaluation and decision making on the production costs that it elaborates. It is recommended to implement this system designed according to the SME needs and requirements, in order to determine the product cost and therefore control the cost elements, in turn make a constant update information from the database to avoid errors that distort the information thrown by it. |
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