Diseño de un sistema de costos por procesos para el Integrado Avícola San Martín, del cantón Cumandá, provincia de Chimborazo

Abstract

This research involves the development of a cost of processes system in order to determine the production cost of each lot to improve the decisión-making of San Martin chicken farm, through the application of direct observation in order to have enough information and develop the cost of processes system. This allow us to notice empirical procedures for determining costs production, also the internal and external aspects that the chicken farm must have into account in order to develop the cost system were determined through situational analysis. The tasks and procedures to be assessed were carried out by a study of the production process; the elements of the applicable cost to the Company was assessed; the cost of processes system design was made taking into account the identification of cost elements mentioned above in each transaction. All kinds of internal documents were developed as production orders, requisition orders and cost sheets. As a result of the investigation, the state of processed and sold products were developed, where Price and cost of unit sales were determined, by emphasizing the profit margin of the production lot. It is recommended to apply cost for production orders Method, because production is by lots in the chicken farm and this equivalent to work orders, there is no continuous production, the production is base don a customer’s order.