Diseño de un sistema de costos por procesos para la asociación Sinaí al progreso productivo cantón Morona, provincia de Morona Santiago

Abstract

The present study was aimed to design a Process Cost System for the "SINAÍ ASSOCIATION FOR PRODUCTIVE PROGRESS", located in the Morona Canton to obtain a real total cost of alcohol production, as well as to establish a fair price for the consumer final product that takes place within this association. For a correct evaluation, a qualitative approach was used, likewise, an exploratory and descriptive investigation through which it was possible to carry out a survey of the personnel that works within the association and to know more precisely the situation in which it was found, that is how shortcomings were found in the management of costs that are managed empirically, for which a correct calculation is not made to set a sale price. That is why, it was concluded, to design a System of Costs by Processes, by means of which it will be possible to carry out an accurate control of the raw material, there will be an exact record of the workforce and the indirect costs will be used in accordance with the requirements. This system will also help make favorable decisions, take advantage of all the resources of the association and know the profit margin that will be obtained with each sale. It is recommended that the association implement the System of Costs by Processes that has been proposed in this study for a correct management of all its activities