Implementación de la contabilidad de costos por procesos para lograr un eficiente manejo financiero del restaurant universitario de la Universidad Técnica de Ambato, 2013

Abstract

This Research allows to implement an accounting system for the University restaurant of the Technical University of Ambato, Ambato canton, province of Tungurahua and its contribution to improving financial, accounting thereof. It is based on accounting standards and procedures and NIFs. The thesis was developed through an application, in which techniques and research methods such as direct observation, deductive methods, analytical and use of bibliographic and virtual materials were used. The accounting process has as an objective to establish the basic accounting cycle where information is processed to analyze and interpret it. At the beginning of the exercise of the University restaurant the ledgers are recorded as well all the tangible and intangible assets, liabilities and financial position to date. That is, it tried to make a synthesis of the economic situation of business. The implementation of this accounting system is very supportive for the manager of the restaurant investigated, so that a cost system is formulated by processes according to the founded needs. The approval of formats and standardization of costs allowed to keep track of the costs of raw materials, labor, manufacturing overhead costs that help preparing the menus. Thus, it allows the researchers to set the unit price and generate a reasonable profit.