Diseño de un sistema de control y evaluación de costos al Área de Producción de la Panadería “La Vienesa”, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This research examines the particularities of the design of system for monitoring and evaluating cost to the production area of the bakery “The Viennese” of Riobamba, Province of Chimborazo, taking into consideration the weaknesses of the bakery in its organizational structure. The methods used was direct observation, surveys and interviews, the instruments used were internal control questionnaires, The proposal is based on a comprehensive analysis of the Bakery, starting with an assessment of its FODA (strengths, weaknesses, opportunities, threats) in order to determine shortcomings in the execution of their activities; finally the particularities of the design process Control System and cost evaluation including an analysis of the production area of Production Processes, elements of costs as a result the implementation of this proposal are defined help maintain better efficiency the process of manufacture and marketing of bakery products. It is recommended to acquire an exclusive software for the establishment of cost orders production of different varieties of bred, and in parallel a vast process of training personnel accounting area so that they can perform their jobs efficiently and effectively, You should also conduct training focusing on a particular subject system of production orders in order to have better control and management of source documents, so they can be able to be register.