Diseño de un sistema de costos por procesos en la Empresa de balanceados EXIBAL, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The aim of this research is to Design a cost System for processes in the Balanced Diet Company EXIBAL, of the Riobamba City, Chimborazo Province, in order to determine the cost of production and thus contribute to improve the intake of decisions of the company, through the application of deductive, synthetic methods; within the techniques use observation, surveys and; finally, the instruments used are questionnaires and unstructured interviews, with which the data that allowed knowing the characteristics of the production áreas was obtained, and data from internal documents were analyzed. As a result of the investigation process it was determined that they do not have records about the control of materials and labor, presence of a single accountant for tax purposes, the condition of Finished and Sold Products was Elaborated, where the price and cost of unit sale were determined. It is concluded that Balanced Diet EXIBAL does not use a cost system that allows it to monitor the resources used in production. It is recommended to implement the process cost system, because its production is continous, in order to determine the cost of production and thus control the elements of the cost.