Diseño de un sistema de costo por órdenes de producción para la empresa Prodicereal S.A., del cantón Latacunga, provincia de Cotopaxi

Abstract

The objective of this study was to know the production cost of barley rice, machica, banana flour, broad bean flour and pea flour to determine the cost of each base order in a company called Podicereal SA with the purpose to establish selling prices. To know the cost of production, the scientific, the inductive, deductive method was used as a research method, and as research techniques, an observation guide and an interview guide were applied, as well as the information provided by the company obtaining relevant information from the activities carried out by the company. The results show that the production cost of barley rice is $21, machica $21.70, plantain flour $13.05, broad bean flour $11.10 and finally pea flour $38. 07. It is concluded that the company Prodicereal SA maintains an empirical cost system, which prevents knowing the real cost of production, and the number of stocks at the time of production, a lack of control records about the workers employed in manufacturing. Therefore, and given the characteristics of the company, it is suggested to implement a costing system by production orders, which will allow determining real costs.