Sistema de costos por procesos en la elaboración de pan en la panificadora Aldea del Pan, de la Parroquia La Maná, Cantón La maná, Provincia de Cotopaxi, año 2021

The bakery "Aldea del Pan" produces bread wholesale and retail, the production process works reliably. The problem of this research is that the bakery does not have a process cost system, considering that this economic activity is fundamental for the economy in La Maná canton, Cotopaxi province. The objective of this research is to determine the process cost in the production of bread. Bread making consists of continuous and repetitive processes that start with the weighing of ingredients, kneading, molding, and baking; these stages accumulate costs that allow determining total and unit costs of bread. Therefore, this cost system helps to identify the investment required for the production processes. The applied technique was a mainly direct observation, an interview with the manager, and a survey of the workers were applied to obtain information from the source that is relevant for the development of the investigation, the instruments that were applied: the questionnaire. A flow chart was also elaborated to identify the bread-making process; the values of the elements of the production cost in the bread-making were obtained; through the investigation, the cost of production realized monthly is identified. Finally, it is found that for the production of 18000 units of round bread and sliced bread, $ 1533.97 is needed, whose unit cost per unit is 0.14 adding a profit of 23% of profit, the PVP is 0.17.

• Tác giả chính: Cuchipe Mero, Lisbeth Andreina (author)
• Định dạng: bachelorThesis
• Ngôn ngữ: spa
• Được phát hành: 2022
• Những chủ đề: SISTEMA DE COSTOS; COSTOS POR PROCESOS; PANIFICADORA; PRODUCTIVIDAD; CONTABILIDAD Y AUDITORÍA
• Truy cập trực tuyến: http://repositorio.utc.edu.ec/handle/27000/8524