Sistema de costos por procesos en la Empresa Agua de Manantial Purificada Manu, de la ciudad de Puyo provincia de Pastaza

Abstract

This research entitled Process Cost System of Manu Purified Manantial Water micro-enterprise aimed to determine technically, the total production cost of its only product (water). To this end, research methods such as deductive, inductive and analytical were used to analyse the current situation of the entity, using techniques such as observation guide and an interview with the manager of the microenterprise. Moreover, the methodology based on the process cost system that consists of obtaining real results through research or observation was obtained as a result that entity does not have a cost system according to their needs. Thus, the cost product is established empirically, and the sale price is determined based on the competition. The proposal establishes a system that allows knowing the real production costs allowing the microenterprise to have genuine and reasonable information for evaluation and correct decision making about their expenses and that the sale price is established correspondingly and competitively. It is recommended to consider all the observations given to the entity and implement the proposed cost system to improve administrative management.