Determinación de los costos en la producción de la micro-empresa láctea chibulac, en el cantón Ambato, provincia de Tungurahua en el periodo económico 2017.

The present project research contains a general analysis of the cost system per process, which allows distributing currently cost elements and measure its efficiency, it is the problem that carries this investigation. The cost is established empirically, knowing that this type of activity is the engine of the economy for Parish Juan Benigno Vela, Canton Ambato Tungurahua province. The objective of this research is to distribute the cost of production in an appropriate way by using the process cost system, in order to establish the total unit cost. A cost system is applied in those industries whose production is continuous and in series until to get the final product, allowing collecting of costs in each production process, as well as helping to determine in a technical way the sale price. Therefore, a management cost system helps to determine accurately the investment made in the productive process, avoiding waste of resources and unnecessary efforts that would be charged to the cost of the product. The methodology that was used is the type of descriptive research, inductive and deductive method which allows concluding that through the exposed topic it has been possible to establish each of the items generated with accuracy. It was obtained a higher cost due to the overgeneralization of the costs in each process, therefore for the production of 28800 cheeses in a year it is necessary to $ 56,675.15 USD; whose unit cost per cheese is $ 2.17 USD adding a profit of 15% of profit, the price at all outlets is $ 2.50 USD, in respect for the yogurt to produce 7200 units is needed $ 11,863.93 USD; giving a cost of production of $ 2.39 USD, to this added the profit of 2 % of profit, the price at all outlets is of $ 2.40 USD.

• Main Author: Lasinquisa Toaquiza, José Andrés (author)
• Other Authors: Pacha Guamán, Martha Beatriz (author)
• Format: bachelorThesis
• Language: spa
• Published: 2018
• Subjects: COSTOS; RENTABILIDAD; PROCESOS DE PRODUCCIÓN; ANÁLISIS DE COSTOS
• Online Access: http://repositorio.utc.edu.ec/handle/27000/5766