Estructuración del costo de producción mediante el sistema de costo por proceso en la Fábrica de helados “Kiwis”,parroquia Huachi Chico cantón Ambato, provincia de Tungurahua, período 2012

Abstract

The present thesis is targeted to the KIWIS is cream in which the production costs will be determined to improve the financing control as the cost accounting evolves with the productive activities. From the industry development the costs and production system will be dealt with. This process is started from the material acquisition such as: raw materials, labor and factory expenses. Methods will be applied to obtain cost; these will be obtained when the work is finished and they are calculated when the product is processed. The cost accounting is a general accounting branch with which the costs of services and acquisitions of a Factory are simplified and recorded so as to measure, control and interpret the results of each through he obtainment of unit and total costs. The cost accounting importance as a tool to help the efficient Factory performance generating its performance and development will be dealt with and a brief analysis on the relationship existing between this and the two elements of the system. Moreover, the way or manner of how to structure the production cost will be given and with the knowledge acquired throughout the student stage it will be possible to help elaborate or implant a cost determination system for the ice cream production. The fundamental objective of the production cost planning consists of the previous determination of the indispensable expenses to obtain a given volume of production and handover of each ice cream type and of all the factory production with the established quality. Likewise, the planned cost range, the Factory plans expressing the efficiency of the economic- productive activity. The valuation of the economic effectiveness of the different technical and organizational measures and those of production. At the end of this work a way or form of how it will be possible to establish costs by process in the ice cream manufacturing will be given.