Diseño de un sistema de costos por procesos para la Empresa Agropecuaria “Todo Agro” Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present process cost design for the company "Todo Agro" Cía. Ltda., Riobamba canton, province of Chimborazo, aimed to establish production costs and thus support the company to make timely and correct decisions. Techniques such as observation were used for the development of this research that allowed visualizing the production process; similarly interviews were conducted with the manager of the company and surveys of the workers in order to collect information and to generate a common thread of the processes. As a result of the investigation procedure, it was found that the company does not have a process cost system, which causes the company to keep outdated information with regard to the costs of the products, also it does not control the raw material, labor and indirect manufacturing costs (IMC) used during the production process, the sale price is empirically fixed or based on competition. For this reason, the investigation served to carry out the design of a cost system, which allows the company to have tools to control the raw material, labor and IMC, and will also have reports of production costs that will help to know the unit costs of the products as well as their profit margin according to the established price. The implementation of the process cost system is recommended in order to obtain reliable, real and timely information for decision making.