“Diseño de un sistema de costos por procesos para la producción de banano orgánico en la Finca Primavera del Cantón Valencia”.

The present research work was aimed at designing a process cost system for the production of organic bananas at “Finca Primavera” in Valencia, Los Ríos Province. The methodology used for the investigative development were the deductive and inductive methods that allowed to know particular aspects of the work of production of the organic banana and the income of accounting information related to the costs. In addition the descriptive and documentary research was used in order to know its problems and the adequate search for required information, research techniques such as observation and interviewing that helped to obtain adequate and reliable data information were also essential. This research project was important because, through a system of accounting process costs, the company was aware of the values that were incurred in the production of organic bananas, with the aim of improving the development and growth of the company. With the application of the guide of process cost system, and the results obtained, the company had an orderly structure of its activities that are properly distributed and allowed an efficient control of the resources that the entity has, in addition this proposal helped to achieve certain objectives such as reducing costs, increasing income, quality of the product and maximizing profits.

• Autore principale: Chiluiza Santos, Andrea Nataly (author)
• Altri autori: Muñoz Caisaluisa, Enriqueta Clementina (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2020
• Soggetti: BANANO ORGÁNICO; SISTEMA DE COSTOS POR PROCESOS; COSTOS PRODUCCIÓN; CONTABILIDAD Y AUDITORÍA
• Accesso online: http://repositorio.utc.edu.ec/handle/27000/6922