La determinación del costo de producción y el precio de venta al público en la asociación agropecuaria “MULANLEO” parroquia Pilahuín.

Abstract

This summary is a brief analysis of the most important aspects of the project developed around the "Association Agricultural Mulanleo" city of Ambato Tungurahua province Pilahuín parish, dedicated to the production and sale of fresh cheese in the province. Taking as its starting point the market scenario dedicated to the production of cheese which undeniably all firms are competitive or are seeking to obtain a comparative advantage over its competition, is of great importance that the company in question implement your plan work a technical method that allows to identify and assess their production processes in order to improve each , optimize resources and achieve significant market position involved . When performing a preliminary analysis concluded that the best procedure is to use a costing system appropriate production , which aims to set a selling price for the public, comfortable and convenient for the customer to comply with the company allowing the objective of the proposal is to determine the cost of production through the costing system processes , for which documentary research was executed and field based on the application of a survey of association members and staff involved as is the department accountant, production manager and , thanks to this tool could be obtained relevant to know the reality of the organization information. Obviously the data obtained it was possible to make a detailed analysis allowed us to know more about the problem under study generated valuable findings and recommendations for the development of the proposal and suggest alternative solutions.