Diseño de un sistema de costos por procesos para Lácteos Delgado del cantón Guamote, provincia de Chimborazo

Abstract

The design of a process costing system for Lácteos Delgado in Guamote canton, Province of Chimborazo, was carried out through the use of quantitative and qualitative methods, constituting a field, bibliographic and scientific research, using inductive and deductive methods, which were used for discernment and analysis of the reality as it was presented and without any manipulation of variables, as well as techniques such as observation and surveys, in addition to the methodology of the process costing system. In this context, it was determined that the company lacks a cost accounting system, so it does not exercise the respective control and recording of cost elements such as raw materials -inventory management-labor, and indirect manufacturing costs, as well as operating expenses. In this sense, the research served for the design of the cost system, which allows the microenterprise Lácteos Delgado to have accurate, timely, reliable, and credible information for the evaluation and efficient and effective decision-making on production costs and pricing of the products it manufactures, through the use of control in each of the resources that the microenterprise has, allowing the adoption of corrective measures on the progress of the business and thus achieve the determination of a selling price, which will enable it to be competitive in the market, maintaining the desired profit margins.

The design of a process costing system for Lácteos Delgado in Guamote canton, Province of Chimborazo, was carried out through the use of quantitative and qualitative methods, constituting a field, bibliographic and scientific research, using inductive and deductive methods, which were used for discernment and analysis of the reality as it was presented and without any manipulation of variables, as well as techniques such as observation and surveys, in addition to the methodology of the process costing system. In this context, it was determined that the company lacks a cost accounting system, so it does not exercise the respective control and recording of cost elements such as raw materials -inventory management-labor, and indirect manufacturing costs, as well as operating expenses. In this sense, the research served for the design of the cost system, which allows the microenterprise Lácteos Delgado to have accurate, timely, reliable, and credible information for the evaluation and efficient and effective decision-making on production costs and pricing of the products it manufactures, through the use of control in each of the resources that the microenterprise has, allowing the adoption of corrective measures on the progress of the business and thus achieve the determination of a selling price, which will enable it to be competitive in the market, maintaining the desired profit margins