Diseño de un sistema de costos por procesos para la Asociación de producción agropecuaria Café Sumaco Asosumaco, de la parroquia Ávila Huiruno, cantón Loreto, provincia de Orellana

Abstract

This research work was focused on the design of a cost system by processes, for Sumaco Asosumaco Coffee Agricultural Production Association, of Avila Huiruno Parish, Loreto Canton, Orellana Province.Applying the treatment of cost elements, for the determination of the real cost of production and the unit price of its finished products. To carry out the design of the cost system by processes, several techniques were used, such as observation, which allowed knowing in detail the productive process of the association, an interview carried out with the administrator and all the workers that conform to it, through which the necessary information was obtained that allowed to know in detail the processes in the production department. The result obtained from the research process found that the costs were empirically based, which means, that they are based on the market, consequently, that it does not have a record of the materials and control of the workforce. Through the cost system by processes, the association will have an accounting tool that will provide records of the consumption of raw materials in the production process; timecards that control labor, and records of indirect manufacturing costs, it can also count on the production cost reported for each process and with the profit margin concerning the fixed sale price. It is recommended that the association adapts the cost system by processes to appropriately allocate real production costs and unit costs so that in this way they have more accurate control of their resources