Diseño de un sistema de costos por procesos en la Curtiduría PROMEPELL S.A., ubicada en la ciudad de Ambato, provincia de Tungurahua

Abstract

This research is related with the design of a system of Costs by Process in PROMEPELL S.A., Tannery Company, located in the city of Ambato, Tungurahua province, to determine the cost of the products. The concepts used to determine the theoretical framework of this research are: Costs Accounting, system of Costs by Processes, treatment of the cost elements, equivalent units and internal reports, the same that allowed establishing the basic guidelines for the Design of a system of Costs by Process. The methodology used was of descriptive and exploratory type, and it allowed knowing the characteristics of the financial production area and the data coming from internal documents were analyzed. It is concluded that PROMEPELL S.A., tannery company has not a correct control of the cost elements, as well as neither it uses a costs system that allows it, to monitor the employed resources in the production, with the recommendation of implementing the current system of Costs by Process, designed according to the needs and requirements of the PROMEPELL S.A., Tannery company, in order to determine the cost of the products and to control the cost elements.