Contabilidad y Auditoría

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Author: search.filters.author.López Zurita, Verónica KarinaSubject: search.filters.subject.SISTEMA DE COSTEO

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    El sistema de costos por procesos de producción y la fijación del precio de venta de los productos químicos en la veterinaria GUIMO de la ciudad de Ambato en el segundo semestre del año 2012.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-06) López Zurita, Verónica Karina; DT - Ruiz Guajala, Mery Esperanza
    According to the constant evolution of the manufacturing environment in which we live and the efficiency and effectiveness that this warranted by conditions in the competitive world in which it operates veterinary GUIMO, has been the need to develop this research . Research that originates from the need of veterinary GUIMO possess a technical tool that allows you to know the real costs of production for subsequent sale pricing for chemicals , information that will contribute to sound decision -making at the time appropriate to enable the improvement of the production process . The value that the company invests in raw material and labor inputs to manufacture products is the cost, it currently by the company as being determined empirically ruling out the importance this has for pricing , taking reference to competition the company has no security on their own costs , therefore, the research is directed at improving the treatment of the elements of the cost of the Veterinary GUIMO . With the adoption of System Costs Production Processes the company will have a tool for determining the cost of chemicals, it will help to improve the administrative and economic organization with the proper handling of documents proposed for control production and easily determine the cost of the same procedure focused on minimizing cost, maximizing profits to improve the economic situation of the company.