Aplicación de sistema de costos por proceso para determinar los costos de producción en la empresa Diseba S.A.

Abstract

The present work has been carried out to be able to make an analysis of the System of Costs by Process, its correct application to determine the costs in the manufacture of a Furniture in the company DISEBA SA, starting from a practical case that establishes the stages of the production process , in the same way, each department was analyzed to establish the transfer process and how the costs are charged to them; In order to achieve our objective, a technical visit was made to the company's facilities, where the way in which production costs were analyzed and their shortcomings when calculating the costs generated at the end of manufacturing was evidenced; from this the decision was made together with the Managers to apply the costs per process in which each department was responsible for charging the generated costs and deregistering the materials that were transferred to the next process, in this way it was possible to calculate the costs generated at the end of the production process by department, the materials transferred and the finished product.