Diseño de un sistema de costos por procesos para la Empresa Avícola Valery, de la parroquia Cotaló, cantón San Pedro de Pelileo provincia de Tungurahua

Abstract

This research work Design of a cost accounting system by processes for the Poultry Valery farm, Cotaló parish, San Pedro de Pelileo Canton, Tungurahua Province, it has aimed to establish the general and unit costs at each stage of production. For research, quantitative and qualitative methodologies were used; so, complemented with the use of observation techniques, interview conducted to the general manager and surveys were applied to the Staff envolved of the production area, to regard, it was determined poultry the farm does not have a system business by the process, there is no adequate control of the cost elements such as raw material, workmanship, and indirect manufacturing costs. The research served to design a cost system, which will allow the company to have information real, reliable and timely information for the evaluation and efficient decision making on production costs and pricing, through the employment of an opportune control to each one of the resources which the company operates, allowing the adoption of corrections on the management of the business, during the production process. It is recommended to implement the present process cost system designed according to the needs and requirements of the company, with the finality to determine the estimated costs of the outputs and therefore control the cost elements.