Sistema de costos en la producción de pan y su incidencia en la rentabilidad. Caso panificadora Buen Pan de la ciudad de Manta.

Abstract

The purpose of this investigative work is to analyze the system of current production cost used by the city's Buen Pan Bakery of Manta, for which it was necessary to access relevant information about this microenterprise and it was possible to identify that the problem of carrying out empirical control in notebooks only of direct costs and a general accounting that does not allow know the real profitability for each unit of bread sold. In addition, placed sales prices in the same way empirically. Among the most relevant research methods applied in the present research finds the descriptive method since it allows detailing clearly the reality of what was observed, it is also possible to determine a solution to the problem, also the analytical method because analysis allows develop professional criteria based on the theoretical foundation investigated the topic. It is expected to provide a solution to the problem investigated with the approach of a process cost system that will efficiently achieve information timely response to the needs of the manager who owns the bakery for correct decision making.