Costo de producción y su incidencia en la comercialización de helados de paila en las microempresas de heladerías.

Abstract

The present research is focused directly on the microenterprises for the production of paila ice cream and whose purpose is purpose of knowing the production costs involved in this for the ice cream preparation, since there is the problem of lack of knowledge or non-application of a cost system to determine the themselves and be able to avoid the loss of income for people who dedicate themselves to this activity; and in turn obtain the incident that causes the sale or marketing of these products. This project was developed with the use of methods: inductive, deductive and analytical in addition to survey, interview and observation; It is worth mentioning that for the study of the incidence it was applied by through an analysis, with the purpose of obtaining pertinent results of allow us to know the shortcomings in these microenterprises and to be able to solve them. the same ones. This research project seeks to establish a process of cost in order to determine the costs and expenses incurred at the time Paila ice cream is made with any type of flavor and at the same time have the unit cost and the total cost, in addition to making known the incidence of commercialization through the comparison of production costs and sales of companies taken as studies for research.