Diseño de un sistema de costos por procesos en la Empresa “Balones Guzmán”, cantón Riobamba, provincia de Chimborazo

Abstract

In this work, a Process Cost System was designed in the company "BALONES GUZMÁN", in the canton Riobamba, to know the total cost and establish the profit margin, for which it focused on a qualitative investigation; together with a level of exploratory and descriptive research using techniques such as the interview with the company manager and surveys applied to personnel. With which it was possible to identify the failure of a system of costs by processes, in addition, rigorous control of the elements of the cost of production is not applied such as raw material, labour and indirect manufacturing costs. With which the cost system design was carried out, which will allow the company to have accurate, timely and reliable information for the determination of a total production cost and an adequate profit margin, achieving in this way to fix a sale price to the public, according to reality and through the analysis of the resources used, the real unit cost is identified, in the same way, the utility of the exercise was determined, which generated the elaboration of the finished product. The company is recommended to implement the proposed Process Cost System.