Sistema de costeo por procesos en la microempresa PROPAZ del cantón Babahoyo, provincia de los ríos, año 2022

Abstract

In the microenterprise, PROPAZ was identified the methodological and technical absence for the calculation of the cost of production, so it was established as a research objective the design of a process costing system for the microenterprise PROPAZ of Babahoyo canton, province of Los Ríos, the year 2022, which was developed using a methodology with a mixed research approach, It was developed using an exploratory and descriptive methodology, with a non-experimental and cross-sectional research design, using applied and field research study, which through the use of methods, techniques, and instruments for information collection such as the unstructured interview with the owner-manager and operational staff, allowed the tabulation of the information obtained. This procedure facilitated the identification of the current problems faced by the microenterprise regarding the management of stock and consumption of materials in production, control of labor during the production process, and identification of the general manufacturing costs that lead empirically. In this sense, the application of the design of a technical system of costing by processes will help the logical, reliable, and technical determination of the cost of production essential for setting the selling price, as well as its profit margin, for a correct managerial decision