Estudio de la determinación de costos en el sector de pastelerías, caso de estudio FabiPastel

Abstract

At present, the food industry presents a great growth in demand; therefore, FabiPastel dedicated to the production of pastry products remains in the market, expanding its scope to the different self-service stores in the city of Cuenca. FabiPastel presents a problem with its sales prices, since they are established according to market prices with which the real profitability is unknown; the objective of this project is to determine the cost of production in the pastry sector with which an adequate cost can be defined for the products of the case study. It begins with an analysis of the determination of costs in the sector, knowing the production processes that help to identify raw materials, labor and indirect manufacturing costs; finally establishing the real costs of each production order through field work. The results indicate that the actual prices differ from the total costs calculated, since each of the items indispensable for the operation of its activities are included.