Diseño de un sistema de costos para la Empresa Helados Salcedo, de la ciudad de Salcedo, provincia de Cotopaxi, período 2016

Abstract

The present research is aimed at designing a system costs for the company Helados Salcedo from the city of Salcedo, Cotopaxi province, as an instrument to stimulate proper growth of microenterprises in the local market and also search the consolidation of the same in the area. By utilizing methods and techniques of research, identified that over 90% of the employees of the company, are not in agreement as currently the production unit is handled, without a system of cost that increase the profitability of the company. The costs system contains a systematic process of production processes as to optimize raw materials through proper organization and classification of direct and indirect costs that are present in the company. In conclusion we can say that the production cost system is a powerful tool of control and organization of the accounts, which allows the development of productive activities and the compliance of set objectives. The implementation of System costs is recommended in the entity to obtain a chronological and proper registration of all accounting activities, through the execution of worksheets and production orders.