Diseño de un sistema de costos por procesos para la granja avícola Cecilita, de la parroquia Cotaló, cantón Pelileo, provincia de Tungurahua

Abstract

The present research work entitled "Design of a process costing system for the Cecilita Poultry Farm in Cotal Parish, Pelileo Canton, Province of Tungurahua" had the purpose of determining the general and unit cost of each of the production phases, as well as the selling price of each unit (chick) and thus contribute to timely decision making. For the development of the research, we used the qualitative approach, exploratory and descriptive research, observational, retrospective, and cross-sectional. The deductive method was used to understand the scientific basis of the research and the inductive method for the application of the same, direct observation was applied, which allowed knowing the facilities of the company and mainly all the different activities related to the production process, the structured interview with the management and accounting personnel of the poultry farm identified problems such as lack of a process costing system to determine the total and unit cost of each of the phases, which has led to inadequate control of the company's resources, and sales prices are set empirically. With the application of the process cost system, it was determined that the production cost per unit is $ 7.51 and that its selling price should be set at least $ 9.77, that is, with a minimum profit margin of 30% so that the poultry farm can better control the cost elements and avoid that the selling prices are based on the market and the competition; therefore, the application of this system proposed in this document is recommended, to assign the real production costs adequately.