Costos por proceso y su incidencia en los estados de costo de producción y ventas panadería San Francisco.

Abstract

The present investigation entitled Costs per process and its incidence in the states of cost of production and bakery sales San Francisco period 2021, was born in order to find and design an adequate cost system, exposed that this business does not have a cost system. , establishing costs and sale price empirically, and not being obliged to keep accounts since the owner is a qualified craftsman, in this way the implementation of a process cost system that will allow you to obtain accurate information from the process is supported. cost of producing popular bread, and in this way to be able to influence the development of the state of cost of production and sale, statement of results to know if the company is viable. Specifying the cost of production of popular bread allowed to achieve the proposed goals, with the collection of bibliographic data and other source documentation that allowed having the fundamental conceptual and practical bases, therefore, the methods of approach of the project are described and finally the development of the case study and conclusions. As relevant data, it can be deduced that by establishing the system of costs per process, the elements of the cost when manufacturing the bread could be clearly identified, therefore knowing the investment made based on the demand for bread, thus obtaining the unit cost, facilitating the identification of sales revenue.