“Costos de producción por procesos en la elaboración de quesos y su incidencia en la rentabilidad de la Distribuidora Karlita Productos 3K, del cantón La Maná, parroquia Pucayacu, provincia de Cotopaxi, año 2020”

The following research work entitled Production Costs by Process in the elaboration of cheese and their incidence in the profitability of the distributor Karlita 3K, La Maná cantón, parish Pucayacu province of Cotopaxi year 2020; It was developed with the purpose of improving control in the production processes in cheese production and distributor since the main problem of the distributor is that it does not have a system of costs per process, which leads to ignoring its real manufacturing costs and therefore its profitability; consequently, it was proposed to meet the objective of developing a process cost model which will contribute to the improvement of the distribution process for better decision-making by its manager. Research methods and techniques were used such as surveys and interviews, which allowed obtaining real and relevant information for the execution of the work, also describing and conceptualizing each of the activities carried out in this research process to analyze the necessary procedures and determine the production costs by processes and their profitability in the Karlita 3K distributor. Therefore, the cost model per process will help to identify the investment needed for an accurate production process budget, avoiding wasting resources and unnecessary efforts that affect the cost of the product.

• Hlavní autor: Carrera Castro, Ana Magali (author)
• Další autoři: García Ponce, Carminia Monserrate (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2021
• Témata: COSTOS DE PRODUCCIÓN; COSTOS POR PROCESO; RENTABILIDAD; INDUSTRIA LÁCTEA; CONTABILIDAD DE COSTOS; CONTABILIDAD Y AUDITORÍA
• On-line přístup: http://repositorio.utc.edu.ec/handle/27000/7269