Los costos de producción y la rentabilidad de la empresa Mundo Azul

Abstract

The research project has the fundamental purpose of responding to the problem encountered that is: the inadequate determination of production costs and profitability of the “Mundo Azul” company, one of the main causes of this problem is empirically determination of the production costs, without the use of actual or correct data, and establishing selling prices by reference to the cost would not be setting a value that leads them to achieve the desired utility. Using a cost system will help significantly to the process of determining costs make it properly, establishing guidelines regarding the production process thus allowing there is control of each of the items involved in the production and obtaining a real and true cost to serve as a basis for sound decision-making regarding the fixing of selling prices. The main purpose of this project is to help improve each production processes to ensure product quality, optimize resources, control of the process, the proper allocation of costs to each of the products made in order to improve the economic situation of the company.