Costos de producción y su rentabilidad en la empresa de productos lacteos Asopagua, Parroquia Guasaganda, Cantón la Maná, periodo 2021

In the present study entitled, "COST OF PRODUCTION AND PROFITABILITY IN THE MILK PRODUCTS ASOPAGUA COMPANY, GUASAGANDA PARISH, LA MANÁ CANTON, PERIOD 2021", the general objective was to determine the costs of production in the factory of dairy products "ASOPAGUA" and to propose a process costing system to know the cost of production and the profitability that the Association has. The methodology used was a descriptive study, the type of field research, documentary research for the collection of information and development of the theoretical framework; the techniques of information collection are observation with which the processes are detailed to elaborate the products, and through the interview and survey the information concerning on the production costs and the processes which are carried out for the elaboration of the products studied was known firsthand. Among the main results, information was obtained for the description of each of the cheese production processes, with the cost elements and the items generated in each process, being thus that the main costs within the cheese production processes are classified as direct raw material, whose final value is $ 1,659. 64, direct labor which has an item of $ 215.23, indirect inputs whose value reaches $ 7.50, while indirect manufacturing costs 74.84, giving a total production cost in the cheese production processes of $ 1,957.15 Among the profitability indicators gross profitability of 13% is obtained, and operational profitability of 16% and net profitability of 13%.

• Autor principal: Conrado Moran, Kevin Omar (author)
• Altres autors: Zapata Gallo, Lorena Estefanía (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2022
• Matèries: COSTOS POR PROCESOS; INDICADORES; RENTABILIDAD; SISTEMA DE COSTEO; CONTABILIDAD Y AUDITORIA
• Accés en línia: http://repositorio.utc.edu.ec/handle/27000/8961