Los costos de producción y la rentabilidad de la Asociación de Productores y Comercializadores de Los Helados de Salcedo

Abstract

This research project in the “Association de Productores y Comercializadores de Helados de Salcedo” is intended to analyze and detect the relationship between production costs and profitability. Once the research is carried out, alternatives will be proposed to solve the problem, such as the implementation of a cost-by-process system, which consists of identifying all the processes carried out by the association and thus allowing the association to have a better control of the materials that Are used in the production process to arrive at an exact sales price and thus obtain the profitability desired by the association. The research has an analysis based on survey and tabulations of the same applied to the administrative and production personnel who are in charge of the entire productive process of the Association. In addition to the research the present project has four chapters that according to the importance of the analysis have been detailed and verified taking into account the population of the association. The main benefit of this research is to contribute with the solution alternative for the continuous improvement of the Association of Salcedo Ice Cream Producers and Marketers.