Diseño de un sistema de costos por procesos para el laboratorio de experiencias Witoca WitocaLab S.A.S, parroquia Huaticocha, provincia Orellana

Abstract

In this research work called design of a process costing system for the Laboratory of Experiences Witoca WitocaLab S.A.S. in Huaticocha Parish of Orellana Province, the purpose was the distribution of production costs for each production process based on cost accounting, applying the treatment of cost elements to determine the real cost of production and the unit price of its finished products. In order to design the process costing system, several techniques were used, such as: observation, which allowed to know in detail the production process of the laboratory, through which it was possible to collect real and relevant information for the development of the system. Through the process costing system, the laboratory will have an accounting tool that will provide: records of raw material consumption in the production process, time cards that control labor and also records of indirect manufacturing costs. It will also have the production cost report for each process, optimizing the determination of its total and unit costs, thus improving both sales pricing and management decision making. It is recommended that the laboratory adapt the process costing system in order to appropriately allocate real production costs and unit costs to have a more accurate control of its resources