Diseño de un sistema de costos por procesos para Comestibles Salamanca Junca Cía. Ltda., de la ciudad de Quito, provincia de Pichincha

Abstract

Cost Accounting in the food industry allows you to verify and control the resources involved in each stage of the production process. The objective of this investigation was to determine the production cost of the snacks of the company COMESTIBLES SALAMACA JUNCA Cia. Ltda., located in the city of Quito in the province of Pichincha – Ecuador. It was carried out with a qualitative approach which allowed for a thorough analysis and understanding of the causes, facts, and work environment that arise within the company through direct contact between the personnel involved. It is a documentary-type investigation because it seeks contributions and background that support the development of the project, as well as information that serves as a basis for the application of a process cost system; Using inductive and deductive methods and techniques such as direct observation and surveys carried out on the personnel involved in the company's production, which made it possible to verify that the production cost was carried out empirically, a sales price was set in relation to competition, there is no time control in the production processes and in the same way they did not control their inventories. By applying the production cost methodology through the process costing method, the processes that must go through until reaching the snack were examined, identifying the number of workers employed per process, the machinery, the materials involved in production, and the time. used in manufacturing a certain batch of quintals of Gritz and potatoes, these data allowed us to obtain the real production cost expressed in the cost reports made. It should be emphasized that it is of fundamental importance to apply these cost designs in serial production companies since they would help control the resources involved in their production phases.