Browsing by Author "Carrillo Moncayo, Diana Aracelly"

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Determinación de costos de producción y la fijación del precio de venta en el sector avícola del cantón Píllaro.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-10) Carrillo Moncayo, Diana Aracelly; DT - Jimenez Estrella, Patricia Paola
Production costs are an indispensable tool for decision-making and that nowadays companies are looking to differentiate their products to the consumer either through prices, distribution channels, quality, etc. All this reflects the search for competitive costs defining what actions should be taken to obtain the best results. However, knowledge of costs and their evolution is critical because these decisions are also derived and framework for evaluating the subsequent effect of these actions and decisions. The ability of agro-industrial enterprises to improve their position, how constantly measure and evaluate their costs constitute a basic tool for fixing the selling price and making the right decisions that generate competitive advantages over their environment to be and remain in the markets. It is present investigation seeks to demonstrate that a costing system is a valuable resource for accounting information to enable Poultry improve the management and optimization of resources, achieving a cost reduction tool, which undoubtedly bring great benefits. With regard to the aforementioned reasons and as a means of meeting the needs of Poultry located in the Píllaro canton dedicated to the production of eggs, this research will take place, which is called "Determination of production costs and fixing the selling price in the poultry sector of canton Píllaro".