Diseño de un sistema de costos por procesos para la producción de quesos en la Asociación de Mujeres de Fátima del cantón Pastaza, provincia de Pastaza

Abstract

The present Design of a Costs System by Processes for the production of cheese in the Association of Women of Fatima at Pastaza canton, province of Pastaza, aims to determine the total and unit costs to optimize its resources. Fort he research, the qualitative and quantitative methodology, the analytical-synthetic and inductive-deductive methods were used, conducting surveys to the personnel of the organization and direct observation to diagnose and execute the SWOT. In this context, it was determined that the company does not have systematically arranged accounting information that allows to know the costs and expenses incurred for cheese making, 89% of the personnel claimed not having received training in production cost management. Giving way to the proposal that contains the costs classified according to processes, determining the unit cost per type of product and the necessary reports to know the total costs and the surplus that the company will have and the profitability per month, It is recommended to apply the desing proposed which is adjusted to the reality of the company that allows to optimize its resources and have profitability by applying the parameters stipulated in the model, in addition to training the members of the organization in administration of cost systems for a better organization in the production and marketing of the products they manufacture, improving each one of the areas and having a surplus to recapitalize the company.