Relevancia de los costos de producción sector artesanal, caso panadería y pastelería Bravo ciudad de Azogues

Abstract

In the bakery area, there has been a serious problem due to the lack of determination of costs, a problem that needs due attention and a quick solution, since it will be difficult to know if these businesses are really getting a profit and how much the monetary value is, taking into account this information to make decisions to accomplish a sustained growth and face market demands. It is important to have an adequate management of the costs, as this increases the possibilities of growing in the market; however, to propose a solution to this problem requires knowledge about the productive processes, the elements that intervene, and the value of all the activities carried out in the productive process.

Given the aforementioned, there was a need to deepen a study regarding the knowledge of cost systems processes and the application of them for this economic area that do not have the contribution and knowledge of an accountant, but with the help of a tool that is part of the proposal. Businessmen can control and know production costs, as well as their profit margin that will allow them to sustain business over time.

The management of cost system for production orders allows to have results that serve as a tool for making decisions regarding the costs of raw materials, labor, Indirect Manufacturing Costs, etc.