Cálculo del costo unitario y su incidencia en las ventas de la empresa Toston de verde en Machala.

Abstract

In the present study, the method of costing was identified to calculate the unit cost of chifles and fingers of chiffles produced by Tostón de verde, and a projection of costs was made for the period 2018 - 2020. The research carried out was of a character descriptive, used bibliographic review, direct observation to the environment, unstructured interview application, and logical reasoning processes to identify the costing method of the company under study, implement the method, and calculate the unit cost of chifles and little fingers of green for the period described. The company has used the traditional costing method; It was determined that the production system of both products is similar. It has been concluded that by implementing a costing method it was possible to know how the costs of inputs are distributed in an orderly manner and how they contribute to the creation of utility, especially identifying that the unit cost decreases in time if and only if demand grows.