Diseño de un modelo de costos por órdenes de producción aplicable al gremio de maestros panificadores y afines del Azuay sector específico panificación. Caso práctico Panadería Antojitos

Abstract

The determination of the actual costs is a fundamental aspect in all industries. However, in the case of the artisans, most of them do not have appropriate methods to determinate the costs and because of this, it is necessary the “DESIGN OF A MODEL TO KNOW THE COST OF AN ORDER PER PRODUCTION”. This is related to bakery artisans and others artisans in the city of Azuay. This can be done by conducting surveys to all the board members and applying the model to a particular case in order to provide an effective tool for determining the actual costs correctly, this can be easily applied by this group of artisans properly organized and in which common features are observed