Determinacion de los costos de produccion en la planta de biofermentos apeosae

Abstract

Abstract: This research addressed the issue of the design of an ABC cost model in the Biofermentos APEOSAE plant located in the province of Zamora Chinchipe, because currently companies are required to keep the monetary accounting of their productive activities for tax declaration. state or managerial decision making, the implementation of a costing model becomes mandatory. The main objective of the research was to determine the unit costs of production of Bioferments in the plant, for which the ABC costing methodology was established, which assesses the costs that are inferred in each activity that is carried out in the production process through the incorporation of directors who are in charge of tracking the cost of each activity. To determine the cost values, the Exel computational tool was used since it facilitates the calculation in the proposed costing model. The results obtained from the application of the model helped us to prepare a cost report, which was useful to support the conclusions of our research.