Sistema de costos para la compañía de transporte y carga pesada Trakenalt Cía. Ltda, ubicada en el cantón Quero, provincia de Tungurahua, año 2021.

Abstract

At present, the heavy cargo company "Trakenalt" does not have a cost system, causing the accounting staff to mismanage its resources and therefore inconsistencies in the economic reports, hence, the general objective of this research work was to design a cost system for the transportation and heavy cargo company Trakenalt Cía. Ltda. belonging to Quero canton of Tungurahua province, period 2021, with the purpose of establishing mechanisms to increase its profitability. The methodology applied had a qualitative and quantitative approach, the population under study were the employees and shareholders of the company, being fundamental the application of a documentary and field research to obtain the respective information through the methods, techniques and instruments, among which was the survey directed to the members of the company. Through this methodology, it was determined that costs are established empirically, it means that they are set based on competition; this is due to the fact that the company does not have records regarding the control of materials and labor force. With the process costing system, the company will have an accounting tool that will provide: inventory control records; raw material consumption records and labor and indirect cost records. It is concluded that the company does not have an adequate administrative and financial organization, which prevents the processes from being carried out correctly. The implementation of the process costing system is recommended in order to allocate actual costs in an appropriate manner and consequently control the company's resources.