Implementación de un sistema de costos por procesos para la Empresa El Horno Panadería y Pastelería Elhopapa Cía. Ltda.

Abstract

In the banking sector within the province of Azuay El Horno Bakery and Pastry Shop ELHOPAPA CIA. LTDA., With 18 years dedicated to the elaboration and commercialization of different lines of bread, and specifically in the last three years due to the growth of demand and agreements made; Bread production is carried out in a massive way and continues.

The development of the project starts from the general analysis of the baking sector and the strategic and financial situation of the company. Then, the theoretical foundations guide the implementation of the costing system by processes for the company.

EL HOPAPA CIA. LTDA. presents the need to know their production costs, so the present integrative project aims to implement a system of costs per process, a system that is better suited to the production of the company, the study part defining the processes productive identifying the raw material, labor and other indirect costs and assigning these elements to each of the processes; converting the cost system by processes into a strategic tool for management in decision making