Costos de producción y su incidencia en la rentabilidad de la panadería y pastelería El Manabita, Parroquia El Carmen, Cantón La Maná, período 2022.

The main objective of this research was to design a cost system by production processes in the Bakery and Confectionery Shop El Manabita in the canton La Maná for its development. The methodology used for the research was field, documentary, and descriptive, and in the deductive and inductive methods using research instruments such as the interview, survey, and questionnaire were applied to the owner and customers. Through the analysis of the information obtained that El Manabita Bakery and Pastry Shop lack a system that reflects clear and accurate information on the costs involved in each of the stages of the production process of its products, which is why we proceeded with the design of a cost system by production processes, emphasizing that this system provides greater accuracy and transparency in the distribution of costs, which allows the company to have more effective control over its expenses. The identification of the product manufacturing processes were carried out through the design of flow charts for the production of salt bread, chocolate bread, and doughnuts. At the end of the design of the cost system applied the respective profitability indicators were applied, allowing to know the net profit margin of the company resulting in 46.01% of its sales during the period analyzed, demonstrating the company's capacity.

• Autor Principal: Samaniego Solorzano, Fresman Steveen (author)
• Outros autores: Vera De La Cruz, Bryan Alejandro (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2023
• Subjects: ELEMENTOS DEL COSTO; SISTEMA POR PROCESOS; RENTABILIDAD; CONTABILIDAD Y AUDITORÍA
• Acceso en liña: http://repositorio.utc.edu.ec/handle/27000/11352