La determinación de costos de producción y la fijación del precio de venta en la empresa productos LÁCTEOS ROZÚ en el cantón Píllaro.

Abstract

The present project of investigation is based on the topic " The determination of costs of production and the fixation of the price of sale on the company Lacteal Products Rozú on the canton Píllaro ", with the intention of applying a system of costs ABC and of implementing a method of the cost more the margin for the fixation of the price of sale. One proceeded to elaborate a diagnosis to determine the central problem motive of investigation on the assignment of the costs to the different activities that intervene in the productive processes and the relation with the fixation of the price of sale of his products, this caused by such diverse factors as the deficient determination of the costs of production, the managing of a traditional system of costs on the basis of the experience, the incoherent countable information with an inadequate record and utilization of documents of support, and the limited training to the personnel of the company. With which there was done a complete analysis of reasons and effects. The methodology used in the investigation allowed to establish a system of costing adapted for the economic and industrial activity to which one dedicates the company, the same one that is entrusted to do measurements in the productive processes on the behavior of the elements of the costs assigned in the production of a product and commercialization of the same one, so that they could be controlled and adequately planned on the part of the administration in the attainment of the aims and to the capture of managerial guessed right and opportune decisions.