Diseño de un sistema de costos conjuntos para la Microempresa de Lácteos San Salvador, cantón Riobamba, provincia de Chimborazo

Abstract

The purpose of this titling work was to design a Joint Cost System for the San Salvador Dairy Microenterprise, Riobamba Canton, Chimborazo Province, in order to determine its total cost and cost of each production order. The investigation techniques that were used were the observation to verify if each one of the activities carried out by the employees of the operational area is carried out through support documents in order to verify the current situation of the entity, survey applied to the worker of the area of production to obtain real information on each of the materials used for the design of the joint cost system, in addition to questionnaires applied to the personnel of the operational area and managed by the entity in order to gather truthful and timely information. A system of joint costs was executed where information was collected to determine the costs of Raw Material, Labor and Indirect Manufacturing Costs, allocation of costs per product, cost sheets to finally determine the price of real sale. The findings were: inadequate control of the Inventory, lack of control of Labor, there is no adequate information on production costs, they do not have a cost system that allows pricing. It is concluded that the cost of the products that are milk, cheese and the milk delicacy has not been adequately calculated as it shows a 6% profit, however with the new cost and profit allocation a 33% gain will be obtained . It is recommended to establish the cost of production of each product that is derived from the same raw material, in the same way to improve the profitability and optimization of the results, providing reliable and consistent information about the costs generated by the production of cheese, yogurt and milk delicacy.