Implementación de un sistema de contabilidad de costos por procesos en la Empresa APICARE Cía. Ltda., ciudad de Riobamba, provincia de Chimborazo período 2015

Abstract

This research is addressed to the implementation of a cost- accounting system by processes in “Apicare” , Itd. company whose operation takes place in the province of Chimborazo, Riobamba Canton. This company is dedicated to the production and commercialization of honey products. This current study has been conducted in order to determine the real cost of the products, reduce the waste of raw material and get reliable information for decision-making. In order to achieve this objective; it was necessary the application of research techniques such as interviews and surveys which allowed to collect reliable information to develop this study. After having carried out a research into the organization it can be determined that the company does not have a cost-accounting system by processes enabling it to get the production cost appropriately as well as the sales price in the products. It is recommended to implement a cost- accounting system by processes facilitating the control of the investment in production in order to get the real cost and determine the selling price with a reasonable profitability margin.