Contabilidad y Auditoría
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Item Sistemas de costos de producción y la rentabilidad del sector florícola de la parroquia Aláquez provincia de Cotopaxi(2017-10) Lalaleo Castillo, Laura Fabiola; DT - Mayorga Morales, Tito PatricioIn the last decades the floriculture has represented a great economic growth to the sector and therefore to the country, since the production of roses as a nontraditional export income has obtained great place in the economy of Ecuador, reason why it is indispensable to optimize the Productive processes through the efficient management of production cost systems. At the beginning of the floricultural activity does not consider the need to have a production cost analysis that serves as an aid in decision making. The farms dedicated to the management of cultivation, harvesting and post-harvesting activities have devoted their greatest effort to sales volume as a business goal, leaving aside the analysis of production costs generated by these processes. In contrast to the above, today the trend is different so it is necessary to use some cost system which will help managers and accountants with truthful and timely information thus achieving the increase in profit margin. The present investigation refers to two very important elements, the first cost systems and the other the profitability, which go hand in hand with the contribution that they must generate within the organizations, since the use of a cost system should be considered as a Tool that facilitates the control and handling of the costs during the productive process. As a viable proposal for the management of production costs, the production cost system was proposed for control and management in floriculture companies.