Aplicación de un Sistema de Costos y su impacto en la rentabilidad de la Granja Avícola “El Porlon” de la ciudad de Riobamba para el año 2015

Abstract

This research Word is aimed at the implementation of a cost system by production orders for the poultry farm “EL PORLON” of Riobamba. To achieve a better control of both: costs and inventories with what the farm has, and thus to improve its profitability. Field observation, descriptive and bibliographic, methods such as deductive and analytical as well as surveys were used as types of research. The cost system was developed based on process flow charts/ inventories and kardex, in with the production process is made and each cost elements beginning with the treatment of the direct material, work force and indirect manufacturing costs, ending with the register on cost production sheet. Its is recommended to implement this cost system by production orders to obtain appropriate costs and timely information to improve decision-marking and therefore its profitability.