“Costos por Proceso y su incidencia en la Rentabilidad de la Empresa Tabacalera San Mateo C. Ltda. Tabacama de la Ciudad de Quevedo, Año 2020”

The objective of this research work is to analyze the process cost system and its impact on the profitability of the Tobacco Company San Mateo C. Ltda. Tabacama in the city of Quevedo. The problem with this research is that the company does not have an adequate process cost system for the production of tobacco leaves, so the values at the end of the product are high and with little profitability. The production process of this product requires several phases and in each of them the production costs must be identified. A process cost system is a tool that is used in those companies whose production is continuous, where they include several processes for the transformation of the raw material into the final product. The methodology applied in this research, related to the costs of processes and their impact on profitability, was based on a mixed approach, that is, qualitative and quantitative, descriptive because it allowed to know the current situation of production costs, of the results obtained, it was possible to conclude that for the production of 10 hectares of tobacco leaves, $ 57,073.16 is required, from this, its profit margin was determined, which was $ 0.60. In this way it was possible to know the real values of production and its impact on the profitability of the company.

• Hovedforfatter: Calvo Fuentes, Oscar Daniel (author)
• Andre forfattere: Sánchez Soriano, Jenniffer Katherine (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2021
• Fag: COSTOS RENTABILIDAD; HOJAS DE TABACO; EMPRESA; SISTEMA DE COSTOS POR PROCESOS; CONTABILIDAD Y AUDITORÍA
• Online adgang: http://repositorio.utc.edu.ec/handle/27000/7266