Gestión de costos para determinar el costo de ventas y margen de ganancias de la Panadería Tres Hermanos del Cantón Montecristi.

Abstract

The Tres Hermanos bakery is a family business that began its activities on August 18, 2016, since then it has been dedicated to the production and distribution of different types of bread according to a certain season in the community of Los Bajos de Afuera of the Montecristi Canton. Starting from the problem, currently the Tres Hermanos Bakery, in relation to costs, has the absence of cost management, since there is no cost system, the manager is completely unaware of the direct and indirect costs that are generated by his activity. Economic, since it has established its costs empirically based on the experience acquired over the years, ignoring whether the business generates profitability or losses. Therefore, the general objective of the investigation is to present the proposal of a cost system for production orders that allows to manage, control and know the necessary costs for the production of the different breads of a certain quantity that are made monthly, in addition to determining the cost of sales and establish the percentage of profit that the owner wants to obtain for the sale of his products. In the same way, the methodology according to the investigation was established, being the analytical, deductive and qualitative methods important for the development of the present, because they allowed to give theoretical bases to the object of study, applying as a technique the interview and the observation to the collection of information on the current situation of the business, being essential to implement the proposal, since the percentage of the sales price required to the needs of the manager was established, which improved their profit margins by 20%.