Diseño de un sistema de costos por procesos para la Empresa “Mr. Ollas Paca Ideal”, de la ciudad de Quito, provincia Pichincha

Abstract

The present research has as aim to design a Costs System by Processes for the Mr. Ollas Paca Ideal company, of the Quito city, Pichincha province, to determine the total and unit costs of the products made in the company, at the same time to establish the price of public selling and the correct decision making of managers. To carry out this research, the qualitative approach, direct observation, interview with the manager, and a survey of the organization's staff were used, which allowed us to know the problems that occur in the company. As a result, it was determined that it does not have a Costs System by Processes that helps control cost elements, evidencing that there is no control over inventories, payment in overtime of labor and that the price of products are not established according to an appropriate method, but based on competition or market supply and demand; for this reason, the Costs System by Processes that was carried out serves to make a correct decision in the company, improve productivity, control inventories in terms of raw material and determine production costs. It is recommended that the company implement the Costs System by Processes, raised in the research that will help management to make right decisions.