“Sistema de costos por proceso en la producción de banano orito (baby banana) en la finca “Dos Hermanos”, en el sector de Manguilita El Triunfo, provincia de Cotopaxi, parroquia El Carmen, cantón La Maná del año 2020”
The present project entitled Cost System by process in the production of baby banana in the “Dos Hermanos” farm, aims to develop a proposal for a cost by process system manual, determining the costs of the processes that are part of each stage that takes place in the cultivation of baby bananas, a g...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2021
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| Accés en línia: | http://repositorio.utc.edu.ec/handle/27000/7268 |
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Afegir etiqueta | Sumari: | The present project entitled Cost System by process in the production of baby banana in the “Dos Hermanos” farm, aims to develop a proposal for a cost by process system manual, determining the costs of the processes that are part of each stage that takes place in the cultivation of baby bananas, a guide will be obtained that identifies the tasks that are carried out in each production period, specifying the inputs, labor and general manufacturing costs, giving value to the elements of the cost present in obtaining the product, through the investigation the cost of the productions is identified, making a monthly calculation of all the elements that intervene. The production is 1,400 boxes of baby banana per month, in the first process they were $ 796.08, in the second $ 332.08, the third corresponds to the care of the bunch, whose invested value is $ 362.08, in the last process which is the cut and packaging, its monthly value is $ 686.67. The total cost of the processes of $ 2,176.92, finally the profit generated per box of bananas is 26%, with a contribution margin of $0.42 cents per box of bananas. |
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