La asignación de costos y la determinación del precio de venta en la fábrica de lácteos San José del cantón Píllaro

Abstract

The San José factory is dedicated to the production of products derived from milk, fresh cheese and milled milk, the operational process works reliably, however a problem arises when recording the values incurred in each production process, which causes that the company is not fully aware of the total cost of each product, the same that must be taken into account when fixing the sale price. In this way, the case study entitled "The allocation of costs and the determination of the sale price at the San José dairy factory in the Píllaro canton" is started. In order to carry out this research, a previous study was carried out, in order to identify the shortcomings that the company had at the time of registering the costs and in turn when estimating the sale price, for which a field study was carried out, In order to obtain relevant information through a survey of the administrative staff, it revealed important data for the case study.