Los costos de producción en una empresa de fabricación y comercialización de productos químicos y su incidencia en los precios de venta. Caso empresa DISVAHER-Manta.

Abstract

This project called “Production costs in a manufacturing company manufacturing and marketing of chemical products and their impact on product prices sale. DISVAHER company case”, is a field investigation that generated a change positive in the entity, through the design of a process cost system, since it allowed to identify and adequately quantify the production costs necessary to manufacture their chemical products and in this way set a fair sales price that benefits both to clients and to the company in general.One of the biggest challenges for small businesses is setting appropriately the price of each of its products, in such a way that it was determined It is problematic that in the DISVAHER company, there is no tool that allows you to keep good control of your costs and establish a fair price according to your investments. The methodology used was a field investigation, since visits were made and information was collected from the company's production plant, as well as Qualitative research is necessary, since through the use of interviews and checklists, was able to obtain very important information, in addition quantitative research was applied, which was obtained through physical records presented by the entity, which served to design the cost system according to your needs, generating as a benefit that the entity has better control and allocation of cost elements.