Diseño de un sistema de costos conjuntos y subproductos para la empresa Lácteos Cascarillas, cantón Alausí provincia de Chimborazo

Abstract

This degree work entitled "Design of a system of joint costs and by-products for the dairy company Cascarillas, Alausí canton, province of Chimborazo" was carried out to determine the real production cost of the different products produced in the company by using the net realizable value method that allows determining the production cost of its products (cheese, yogurt, milk cream) contributing to improving the decision-making process. For the development of this research work, it was used techniques such as observation, which allowed to know the production process that the company manages. As a result of the research process, it was determined that costs are established empirically, that is to say, that they are fixed based on the owner's experience, as a consequence of the fact that the company has no records regarding the control of materials and labor. Through the system of joint costs and by-products, the company will have an accounting tool that will provide it with: inventory control records; labor records, and indirect manufacturing costs. In conclusion, it is essential to review the costs that generate the greater profit as in this case the milk cream as well as the implementation of the costing system proposed in this study to allocate the actual costs of production appropriately and thus control the resources of the company.