Diseño de costos de procesamiento y comercialización de café para la Federación Regional de Asociaciones de Pequeños Cafetaleros Ecológicos del Sur “FAPECAFES”, del cantón Catamayo de la provincia de Loja, año 2015.

Abstract

This paper design a cost system for FAPECAFES developed in order to provide a management tool that allows the entity, in the first instance, meet production costs of the products offered and on that basis take decisions in relation to the control and management of production resources and as a result get better benefits for coffee producers, grouped in associations that provide the entity, raw material for production. To develop the work was done an analysis of the products and production as well as the elements that make up the cost of production based on that, sort and assign to each product and process different processes, which are summarized in bonds cost allocation. The procedures proposed in the design cost can be applied using spreadsheets that can be integrated into the accounting system of the company and achieve integration of operations costs and accounting operations of the entity.