Sede Azogues - Contabilidad y Auditoría

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La sostenibilidad de los emprendimientos frente al uso de los costos como herramienta para la toma de decisiones caso Kuritambo Cervecería Artesanal ciudad de Azogues
(Universidad Católica de Cuenca., 2018) Avila Vintimilla, Pedro José; González Rodríguez, Ramiro Oswaldo; 0302007463; ., .
This research has been elaborated for the Enterprise called “Kuritambo Cervecería Artesanal” from the city of Azogues, in wich the cost system is developed by production orders and the analysis of the respective costs for the elaboration of two styles of beer that are: INTI WEISSBIER and KILLA STOUT. In Chapter I, all the information about the business and its organization is carefully analyzed, covering topics such as its beginnings ant its conformation, the control organisms to which they are subject and the process carried out for brewimg beer. Chapter II describes the theoretical framework refer to the necessary concepts to understand the process developes in the following chapters, which deal with cost accounting, inventories, production systems, and the productive process. In Chapter III, the cost system for production orders directed to the artisan brewery is developed, which results in the basic cost to obtain profits. In Chapter IV, the conclusions and recommendations are presented as a product of what has been done in the research work and serve as decision-making alternatives