Los costos de producción y su incidencia en la situación económica de una purificadora de agua. Caso CRISTALINE WATER la ciudad de Manta.

Abstract

In this research work prior to obtaining the title of Accounting and Audit Engineer, called "Production costs and their impact on the economic situation of a water purifier. Case "WATER PURIFIER CRISTALINE WATER" of the city of Manta. "The main objective is the application of costing tools that ensure an effective application of the cost elements for each batch produced. The water purifier has not developed a strategic planning, which allows it to know if its prices are appropriate and are in agreement with the market competition. So that the allocation of costs is based on cost elements and applied the analytical -synthetic and descriptive methods that are those that allow identifying, determining and establishing the essential points that determined the problem that exists within the company by not counting with a system of costs per processes. Likewise, techniques such as observation, interview andsurvey were applied, which were extremely important because they helped to obtain data and information that helped to determine the proposal of this research, the same as in the application of a system of costs by processes, which provides tools for the company to determine its production cost, to improve its profitability. The company with the implementation of a costing system, can benefit from timely and real information, in such a way that costs can be reduced, optimizing resources in their processes and thus increase their profits.