Diseño de un sistema de control de costos por procesos para la empresa lácteos Santa Fe del cantón Chambo, provincia de Chimborazo

Abstract

The study carried out at Lácteos Santa Fe company, located in the Chambo canton, province of Chimborazo developed a process cost system. The main obiective of the study was to establish the final price of produce offered by the company to the population, for which a field work was carried out in which different methods were applied, such as the inductive and deductive methods, techniques such as the observation and a survey that allowed obtaining real information about the situation of the company, in which it was possible to determine that the company lacks of a cost system for processes to know the amounts that intervene in the production process. With this information, a cost system was designed to allow Lácteos Santa Fe to have real information on the cost elements involved and their respective values in order to correctly determine the price at which their products should be sold. It is concluded that the process cost system represents a useful tool for Lácteos Santa Fe company to determine its costs. The management staff is recommended to implement the proposed cost system as it was developed according to the needs and requirements of the company