Diseño de un sistema de costos por procesos para la Microempresa de lácteos San Salvador, cantón Riobamba, provincia de Chimborazo

Abstract

The design of a process costing system for the dairy microenterprise San Salvador in Riobamba canton of Chimborazo province, with the purpose of establishing the real prices of the products which were conducted through the implementation of the qualitative and quantitative methodology; complemented by the use of techniques such as observation, unstructured interviews, and surveys applied to the administrative and operation staff of the organization. With this context was determined that the microenterprise does not have a process costing system in a manner that does not execute an appropriate control of the cost elements such as raw material, manpower, and indirect manufacturing expenses. In this sense, the research served to the design of a costing system that allows for the dairy microenterprise San Salvador have real information, timely, and reliable for the assessment and efficient decision making about production costs and pricing of products, through controlling each resource of the enterprise, allowing the adoption of corrective factors in the business management during the production process. It is recommended implementing this process costing system designed according to the needs and requirements of the enterprise, in order to determine the costs of products and therefore to control the costs elements.