“Diseño de un sistema de costos por procesos en la agrícola bananera “La Blanquita” y su incidencia en la rentabilidad del sector, en el cantón La Maná provincia de Cotopaxi”.
Current cost systems only accumulate costs and do not manage them, which does not reveal activities that do not add value to products or services, on the other hand, at the time of paying for products or services, the costs are not appropriately assigned. Indirect manufacturing and operational costs...
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| Формат: | bachelorThesis |
| Язык: | spa |
| Опубликовано: |
2020
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| Предметы: | |
| Online-ссылка: | http://repositorio.utc.edu.ec/handle/27000/6909 |
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Добавить метку | Итог: | Current cost systems only accumulate costs and do not manage them, which does not reveal activities that do not add value to products or services, on the other hand, at the time of paying for products or services, the costs are not appropriately assigned. Indirect manufacturing and operational costs, this means that the company does not have real costs of the products produced or services provided, generating difficulties in the decision-making process. For this reason and based on the concerns in the concerns that are reflected from the needs of the banana farmer “la blanquita” regarding knowing the costs incurred in the productions carried out and in the provision of services, it is necessary to establish a cost system according to the needs of the farm that allows analyzing in a critical way the effects of the same on the results of this. The cost control system allows to know the viability of the accounting processes in addition to clearly knowing what are the profitability ratios that the company presents in the accounting operations carried out. |
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