Implementación de un sistema de costeo tradicional para determinar los costos de venta en Punta Diamante S.A.

Abstract

This document based its development on the structuring of a traditional costing system to determine the sales costs of the shrimp sector in Punta Diamante SA, for which the costs generated by the productive activity were recognized based on the company's business turn. The investigative process involved for its execution the review of scientific sources that establish methodologies to determine the cost of sale of a good or product. It also considered a process of rapprochement with the object of study, for which research instruments such as interviews and direct observation were applied. Within the execution process, it was necessary to consult financial information of the financial statements for the 2019-2020 period, where it was possible to know that the company presents operational risks given that the yield per hectare was below the established goals, evidencing that the items that make up the cost of sales were high and failed to ensure adequate performance based on expected expectations. It is for this reason that it is necessary to apply cost models that allow controlling and managing costs, so that business decisions are effective and allow continuous improvement. It can be concluded that the proposal recommended in this document helps company managers have real information on the sales costs generated in the activity that will serve for efficient decision-making and that will affect the growth of the company through of cost optimization. In conclusion, the importance of using a cost system for the company to optimize its activities was established because the cost system provides real information that reveals the costs of the business activity. Allowing to carry out an adequate analysis of their relevance, compare them with the market sale prices to identify with accurate data the generated profit that will have an impact on the projection of investing more in certain aspects rather than in others that are directly related to the sale for a company. greater and efficient production, so it is advisable to implement a cost system based on activities for the company.