Diseño de un sistema de gestión de la producción y costos en la Avícola “Gabriela” en la ciudad de Latacunga, año 2017

Abstract

The following project proposes the Design of a production and cost management system in the Gabriela’s poultry farm, in the city of Latacunga, Cotopaxi province, with the purpose of determining unit costs of each of the production processes. In the research methodology, the descriptive - quantitative method was used, applying techniques of data collection such as observation and survey with the population study; the analyzed and processed results contributed to determine an adequate costing method. These data contributed to the proposal with the development of the production management system in the Gabriela’s poultry farm, where it began with an analysis and calculation of the production cost, followed by the design of the production management model through current and proposed process flows. This served to determine unit costs of each of the production processes, through the establishment of real sale prices, as well as to control the records and related transactions in the management of production, another aspect is that it contributed to the planning of profits by concept of sales, the unit and global costs, which facilitated the taking of decisions by an efficient control of each one of the productive processes. Finally, it is advisable to apply the developed costing system, the one that exemplifies the adequate processes to improve the poultry farm.