Diseño de un sistema de costeo conjunto para la fábrica de productos lácteos “Abellito S.A” del cantón Latacunga, provincia Cotopaxi

Abstract

The current research work entitled Design of a joint costing system for the Dairy Products Factory Abellito S.A., Latacunga canton, Cotopaxi Province, had the objective of determining the real cost of the main products and by-products. Through the use of inductive and deductive methods, techniques such as the observation guide and the survey, it was identified that Abellito S.A., is limited to a control of income and expenses, therefore, it does not have an inventory control of materials, products in process and finished products, it does not keep control cards that allow knowing the time spent in each of the joint and specific phases and there is confusion between costs and expenses. Through the joint costing system with the application of the realizable value method, it was determined that the unit cost of the yogurt product is $2.58, pasteurized milk product is $ 0.67 and cheese is $ 1.84, while for the by-products it was determined that their unit cost per liter is 0.09 ctvs. therefore, the product that generates the greatest profit in relation to the price that the company has established is cheese. Therefore, the implementation of the joint costing system with the net realizable value method and the reversion method is recommended in order to adequately assign the joint costs to the different products and by-products and thus control the company's resources