Contabilidad y Auditoria

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El costo de producción y la fijación de precios de venta, de la Asociación de Desarrollo Productivo La Delicia
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-01) Andagana Pacari, Rosa Elena; DT - Salazar Mejía, César Augusto
This research work has the aim of responding to the problem of the cost in the racing and production of guinea pigs of the Association of the Development of Production “La Delicia”, due to the limited information and records on cost effectiveness, the staff does not have the enough knowledge to carry out this project and because of the lack of opportunities to be trained by specialized people from private institutions, the same that know about this subject. The principal aim of this research was, to identify the relationship between the cost of production of racing the guinea pigs and the establishment of the price that these animals must have. These results will help people to improve the cost effectiveness in the production of guinea pigs by encouraging the families that are involved in this project to have a specific and appropriate system to register data and to have a permanent evaluation of the cost effectiveness they will get. On the other hand, this project will allow trainers who work in public institutions to put a little bit more emphasis in the cost of effectiveness of the guinea pigs.