Diseño de un sistema de costos por procesos, para la Empresa Cueros El AL-CE, cantón Guano, provincia de Chimborazo

Abstract

The present design of a cost-per-process system for “Cueros El AL-CE”, Guano canton, Chimborazo Province, aims to establish the production cost of the different products manufactured by the tannery and thus help improve the decision making of the company. Techniques such as the observation that allowed to know the production process of the company, interviews directed to the manager and administrative manager, and surveys to the operational and sales personnel were used for the development of this research work, which acquired relevant data that allowed know the processes of the production area. As a result of the investigation process, it was determined that costs are established empirically, that is, they are set based on competition; this as a consequence of the fact that the company does not have records regarding the control of materials and labour. Through the process cost system, the company will have an accounting tool that provides: inventory control records; records of raw material consumption for each of the production processes; records of labour and indirect manufacturing costs; It will also have the production cost report and the profit margin concerning the established sales price. The implementation of the process cost system is recommended in order to allocate the actual production costs appropriately and thus control the company's resources.