Propuesta de un sistema de costos por procesos para la empresa avícola Adriansito, cantón Pallatanga, provincia de Chimborazo

Abstract

The present study entitled: "A Process Cost System for the Adriansito poultry company located in Pallatanga, province of Chimborazo" was aimed to determine the production cost in each stage of its process to set its final cost and establish the purchasing price and sales as well as decision making processes. To obtain efficient results in reference to the identification, classification and calculation of production costs, inductive and deductive methods were applied which allowed knowing the internal and external factors that affected the productivity of the company. Research techniques such as direct observation, interviews, questionnaires, etc. were also used, which contributed to the collection of relevant information to allow a complete analysis of the internal weaknesses that have a direct relationship with the production costs in the Adriansito poultry farm. By applying a process cost system, it was possible to structure the necessary information that the company must handle in each of its production stages to know the total cost and establish a reasonable profit margin to set the sale price in the market. It is recommended that the design and proposal of a process cost system can be structured according to the needs of each company in order to lay the foundation for a strict control of the investment in each production batch.