Diseño de un modelo de gestión de costos por procesos de la Cooperativa de Producción El Salinerito, de la parroquia Salinas, del cantón Guaranda, de la provincia de Bolívar

Abstract

This research belong to the desingof a Management model by Cost per process to the Cooperative of Prodution “El Salinerito”, of Salinas parish ,Guaranda canton, Bolivar Province. The aim is to improve the countable system. It develops base don the Management Indicators. On the practical side , it was used information provided directly to the personal of the organization . It was obtained relevant and competent evidence to identify en the respective financial atatements. The are some deficiencies in the cost area .So, it is necessary to implement a simulator whith details the real cost that generates the elaboration of each product in the production company. The main objective of this research is to change the Methodology of Cost Acconting . It is developed through Order Prodution to a cost simulator by processes. It is necessary to optimize the Economic – Financial results to a management decisions. Another objective is to implement corrective actions such as identify the real cost of the product. It optimizes the economic and financial results found in certain areas making. They were identified along the research development. All of this, in order to accomplish the objetives of the company and allow a timely decisión making.