Sistema de contabilidad de costos por procesos en la Panadería La Delicia, ciudad de Ambato, provincia de Tungurahua, período 2014

Abstract

This graduating paper is about a System for Cost Accounting by Procedures in the Bakery “La Delicia” in the city of Ambato, Tungurahua Province during 2014. Its main objective is to find out the real cost of the processed products in this micro- enterprise. An exploratory and descriptive kind of research was applied as well as the inductive, deductive, analytic and synthetic methods which allowed us to have a concise analysis of the facts. Some techniques such as interviews and direct observation issued truthful information of the current situation of the enterprise. This research was developed basing its study on the theory of System for Cost Accounting by Procedures which allowed us to know the real cost of each product, inventory control, and labor costs. The documentation was gathered in different Excel formats in which the study of the cost elements, a plan of accounts based on the Superintendencia de Economía Popular y Solidaria (Ecuadorian Popular and Solidary Economy Superintendence), flow charts, and diagrams were done. These papers permitted sorting the information in order to obtain good quality products. It was concluded that it is very important to obtain the costs for each department in the productive area in order to have a better management, control, and monitoring of the sequence of the productive process. For decision making, it was important to determine the costs of production of the different types of bread so that it improves the financial management of the Bakery. It is recommended to implement the proposal hereby presented in order to have a strict monitoring of the raw material usage and the labor for a better control and profit improvement.