Diseño de un sistema de costos estándar para la Empresa Panificadora Dely, ubicado en el cantón Ambato, provincia de Tungurahua, año 2016

Abstract

The design of a standard cost system for the Dely Bakery Company, located in Ambato Canton, Tungurahua Province, in 2016, aims to improve production processes and optimize economic and financial resources efficiently and efficiently in the department of production. Surveys were conducted for employees and clients, interviews with the general manager, a FODA (SWOT) analysis was carried out regarding their external and internal environment to evaluate the current situation of the company in relation to the competition that exists in the market, which allowed to observe the following Findings: this does not have a control of raw material, products in process and finished products by which the actual cost of finished products is obtained in an empirical way. The implementation of this proposal will allow us to establish the cost of each finished product unit, thus improving its administrative management, providing quality and fair prices, satisfying the needs of its customers and suppliers, generating trust and credibility.