Diseño de un sistema de costos para la corporación de productores y comercializadores orgánicos Bio Taita Chimborazo, del cantón Colta, provincia de Chimborazo

Abstract

The design of a cost system for the Corporación de Productores y Comercializadores Orgánicos Bio Taita Chimborazo, located in Colta canton, province of Chimborazo, aims to establish an adequate cost of production and determination of a correct profit margin on its products. It was developed through the use of research tools and instruments such as interviews and surveys applied to the administrative and operational staff of the company which allowed the identification and determination of the lack of an adequate system of costs resulting on an empirical management of production costs and profit margins, preventing the correct calculation of sales price as this calculation is based on the competence and the market. Through this context, the company COPROBICH, by applying the cost system for production orders, will technically improve the determination of its production costs and sales price, maintaining a profit margin based on the requirements of the organization. Besides, the accounting information system will influence the provision of elements for adequate decision-making processes, so the application of this proposal is recommended.