Sistema de Costos por proceso para evaluar la rentabilidad de la “Distribuidora Cedeño”, ubicado en el Cantón El Carmen, periodo 2024.

Abstract

This research addresses the implementation of a cost system by process in the company "Distribuidora Cedeño", located in the canton of El Carmen, province of Manabí. The main problem identified is the absence of a formal system for determining production costs, which has limited the company’s ability to establish appropriate selling prices and assess its actual profitability. The study included a diagnosis of the current situation of the company and the design of a cost system adapted to its specific needs. The implementation of this tool will allow to optimize resources, improve production processes and ensure long-term financial sustainability. In addition, it was identified that the company has health records, brand and patent, which supports its formality and positioning in the market. As a result, it is concluded that the application of the cost system by process will not only improve operational efficiency, but also provide the entrepreneur with key information for strategic decision making, strengthening its competitiveness and profitability.