Diseño de un Manual de Contabilidad de Costos por procesos orientado a optimizar recursos en la Panificadora Londres, del Cantón Riobamba, Provincia de Chimborazo por el período 2011

Abstract

The purposes of this investigation are as follows: to do a Cost Accounting Manual design through process which is aimed to optimize Panadería Londres` resources (Londres Bakery), at the city of Riobamba, Chimborazo Province, for the term 2011, and to be aware of real production costs and utilization of goods, manpower, and indirect manufacturing costs which might broadly improve the enterprise`s monitoring of products. Exploratory type investigation and field design wereneeded to carry out the aims; the researcher also relied on direct observation (the Main Applied technique) which had to do with tools such as text query, the internet, and interviews to the manager and his employees. The data obtained from the investigation helped the researcher reach a global disaggregated awareness of the troublesome study area which permitted a suitable diagnosis for making a proposal which would become a tool for easing the workers` job and use; then, getting results for proper managerial decision making. The proposal presented contains a set of models and concepts based on a methodology which allows the personnel become competitive by means of optimizing real costs of resources. By the application of such a model, Panadería Londres (Londres Bakery) would be able to improve its whole organization; thus, benefiting both internal and external customers. To conclude, it is recommended that Panadería Londres (Londres Bakery)consider the proposal presented whose objective is aimed to improve the organization`s product quality which should be based on legal requirements for avoiding some future deficiencies that might affect the enterprise.