Sistema de costos para mejorar la rentabilidad de la comercializadora Don Prospero E.U.R.L.

Abstract

The purpose of this research work is to improve the cost management of the Comercializadora Don Prospero E.U.R.L., located in Santo Domingo de los Tsáchilas. It focuses on developing a cost system for production orders, which will allow the company to have more precise and detailed control of the costs associated with each of its products. The implementation of this system is crucial to solve current financial challenges that affect the profitability and competitiveness of the company. Among the most relevant aspects that will be revealed in this study are various factors that directly impact cost management and the profitability of the company. This approach will allow the exact determination of the costs of raw materials and other elements associated with production, which will facilitate decision making and determine the real cost. Various methods and techniques were used that have been essential to obtain a complete understanding of the current situation of the company. These approaches have allowed us to analyze everything from general concepts and broad theories to specific cases, facilitating the decomposition and detailed analysis of the key elements that affect Comercializadora Don Próspero. The case analysis was carried out through interviews with the manager and secretary of Comercializadora Don Próspero E.U.R.l., highlighting the need for a cost system based on production orders to improve the accuracy of cost calculations and optimize the company's profitability. The implementation of the cost system based on production orders at Comercializadora Don Próspero will allow for accurate and reliable control of production costs. This will improve profitability by providing a clear view of the real costs of each product and will facilitate decision-making to optimize profit margins.