Diseño de un sistema de costos por procesos para la asociación de productores de plantas medicinales de Chimborazo, cantón Riobamba, provincia del Chimborazo

Abstract

The Design of a Process Costs System for the Association of Medicinal Plants Producersf of Chimborazo, Riobamba, province of Chimborazo, aimed to establish the real cost of products. It was done through the use of quantitative and qualitative methodologies and the use of techniques such as: the observation which allowed to know the production process, interviews and surveys carried out to the administrative staff of the company. This context determined that the company lacks a system of costs by processes, therefore there is no adequate control of the elements of the production cost such as: raw material, labor and indirect manufacturing costs. Through the design of the process cost system, the company will have real, reliable and timely information for decision making on production costs and setting the sale price of products, allowing the adoption of corrective measures in the business management during the production process. It is recommended to implement the Process Costs System designed according to the needs and requirements of the company, in order to assign the real costs of production and thereby control the cost elements.