Los costos de producción y la rentabilidad de Productos Lácteos Katita, de la parroquia Marcos Espinel, cantón Píllaro, provincia de Tungurahua durante el año 2015

Abstract

The present research project has the fundamental purpose of determining the way costs of production affect the profitability of the company and in turn propose a cost control system that allows Katita Dairy Products to obtain the real value of each one of them Products thus improving their profitability and serving as a basis for the production to be developed with efficiency, effectiveness and quality. It is of the utmost importance for every company to analyze the production costs of each of its products because it provides necessary and valuable information for the planning of alternatives that help management in making financial decisions. The defined cost of production has to be a tool that facilitates the decisions that are presented for a correct planning and use of the material, human and financial resources possessed by Katita Dairy Products. The present research project proposes a model of control of production costs according to the needs of the company, designing basic control documents and determining allocation bases for indirect manufacturing costs, in addition to establishing the real value of the product including all elements of the cost. The main contribution of this research work is to help the company in its growth, having a better control of its costs eradicating the empirical method that has maintained for years and thus improve profitability.