Determinación del costo de producción en una empresa manufacturera mediante la aplicación de un sistema de costos por procesos.

Abstract

The companies that are dedicated to the production of large volumes of units, in general, do not keep the cost accounting in an appropriate way. This leads to the use of an optimal process cost system, in which its production is divided by departments, thus achieving the total costs invested for production. The objective of the present investigation was to determine the cost of production through the application of a process cost system in a manufacturing company "Pescadora SA", which consisted of three departments for manufacturing, in which each element of each stage was classified cost and the unit costs of each one and the investment for the operation in each process were made. This research focused on a qualitative and quantitative analysis, through the review of scientific articles that facilitated the understanding of the development, likewise, the corresponding formulas were applied for calculating the respective costs for each department. Accordingly, a production cost report was made where the units produced, equivalent units, costs to be distributed and the distribution of total costs were detailed, through these formats an adequate structuring was achieved for the visualization and obtaining of the respective costs that were They used for production.