Sistema para la determinación de costos por procesos, en la Asociación Alternativa El Belén del cantón Cevallos, año 2016

Abstract

With the present research work, the real management that the producers of the El Belen Alternative Association of the Cevallos canton, province of Tungurahua dedicated to the production of default with the objective of proposing a model was analyzed so that the costs can be more accurately determined. , sale price and therefore profitability. The application of the survey method to determine the non-existence of a system of costs in the production of the delay, examined the direct and indirect costs in the production of default, that is, that has profitability in the cultivation of arrears from the first year, even though the investment per hectare is $ 70,482.37. The same is recovered from the second year of the same, as long as strict control of the expenses involved is maintained. It has been declared that there is a great demand for fruit that is already consumed permanently, so it is an essential consumer within its daily consumption basket, for its content of vitamins C, A and Potassium, constituting a main food in the children's food. As a result, a result was reached that it is necessary for producers to establish an optimal sale price so that they generate considerable profits, taking into account all the explicit costs incurred in the entire productive process in the cultivation of the arrears. The profitability of the producers can be improved if the process cost system proposed in the project is required, for what is recommended. It is recommended to increase the production of arrears in a larger area that has already been determined that the higher this is, the greater the profitability that can be obtained in this crop, thus promoting a source of commercialization on a larger scale.