Diseñar un sistema de costos por procesos en la Asociación de Productores "PASTOLAC" de la parroquia San Juan de Pastocalle provincia de Cotopaxi.

This project was developed in the Association of Products "PASTOLAC" with the main objective of determining the real costs of the production of fresh cheese in its presentations of 500g and 150g. The methodology had a quantitative approach, identified the elements of the cost that the amount of raw material and time used are involved in the production process. In addition, observation and interview techniques were used to support this investigation. The results obtained through the application of the system of costs by processes were, in the fresh cheese of 500g it has a production cost of $ 1.63 c / u, the association has a PVP of $ 2.00 estimating to have a profit margin 40% gross, but in reality they have a profit of 25.5%, while in fresh cheese of 150g the unit cost is $ 0.53, the retail price (PVP) that it handles is $ 0 , 50 reaching the result that the association loses 6% for each unit produced, on the other hand, the 500g mozzarella cheese has a production cost of $ 2.05 each, its PVP is $ 3.00 the margin of utility imposed by the association is 40%, but in reality it obtains 46.5%, while in the 150g mozzarella cheese the unit production cost is $ 0.69, it has a PVP of $ 1.00, estimating to have a gross profit margin of 40%, but in reality they get 43%. These results made it possible to determine the real utility of each product and served as a benchmark for pricing by the producer.

• Huvudupphovsman: Ayala Toaquiza, Jessica Lizbeth (author)
• Övriga upphovsmän: Chasi Pullutasig, Sandra Maribel (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2020
• Ämnen: Contabilidad; Sistemas de costos; Utilidad; Resultados
• Länkar: http://repositorio.utc.edu.ec/handle/27000/5819