Sistema de costos por procesos y fijación del precio de venta para la microempresa “Llagui”, provincia de Bolívar

Abstract

The design of a process costing system in "LLAGUI" microenterprise, Bolivar province, allowed the establishment of an adequate cost control in the determination of the real cost of production and its selling price. The research was developed using the mixed approach with a descriptive exploratory level, which relied on methods such as deductive, inductive and analytical-synthetic, with a non-experimental and cross-sectional design, with a type of applied and field studies, using techniques such as direct observation, interview and survey through questionnaire and interview guide as instruments were applied to workers and employees of the entity. After tabulation and analysis, it was possible to determine the lack of a process costing system, control and distribution of raw materials, labor and manufacturing costs at each stage of the production process, as well as the technical lack of establishing sales prices and profits. With the previous results, it was possible to determine that "LLAGUI" microenterprise does not have a process costing system for the correct recording and control of the elements of the production cost, so that the use of the system designed in the present investigation influences the structuring based on the production requirements of the microenterprise in order to technically establish the costs and prices under an adequate profitability margin