Diseño de un sistema de costos conjuntos para la microempresa de lácteos “El Portugués” en la provincia de Azuay cantón Cuenca, parroquia victoria del Portete, comunidad San Vicente de Arrayán

Abstract

The present thesis entitled "Design of a joint costs system for a microcap of dairy products called "El Portugués" which is located in the province of Azuay, Cuenca canton, Victoria del Portete parish, San Vicente de Arrayán community ", aims to establish the real cost of each product made by the microcap through the use of the net realizable value method. For this study, the observation technique was applied in order to know the company and determine its weaknesses within the production process, along with surveys applied to all its employees. In this way, it was determined that the company empirically establishes its costs and sales price based on its competitors due to the company lacks of documents or records that contribute to the verification of its real costs. Through the proposed costs system, an accounting tool will be available to have access to the following information: inventory record, workforce, and indirect manufacturing costs. It is concluded that after the application of this proposal, the product that generates higher profitability will be identified, and the real costs of each product will also be established, which will generate more profits.