Sistema de costos y la toma de decisiones para el sector de aceites y grasas comestibles de la ciudad de Ambato en el primer trimestre del año 2017

Abstract

This research work was carried out in the city of Ambato and is aimed at restaurants, bars and establishments related to food, using the oil and edible vegetable shortening as raw material to produce their products such as potato chips, broilers, Meats, etc., our job is to know the existence of the residues of the raw material mentioned above with the desire to use it in the elaboration of new products such as: daily cleaning soap of our homes and clothes, in the same way Can generate alternative energy such as biodiesel, etc. The present project seeks to know if the owners of restaurants and foodrelated establishments use an adequate cost system to establish the real price of their products, the same as for an Investigation was found that in most cases it is done in an empirical way, which does not allow Know exactly if they obtain profit or loss in the elaboration of their products, in the same way it was investigated that the majority of establishments surveyed are willing to donate the oil and vegetable shortening used, so that after a transformation pass make used in the Development of new products.