Diseño de un sistema de costos por procesos de producción, dirigido a la Panadería y Bizcochería La Mejor.

Abstract

The present work of professional practice was developed in the Panadería y Bizcochería La Mejor, you can find a historical review of the company, with its corporate aspects, then a diagnosis was made of all areas such as production, marketing, financial area and talent area human of the whole company, diagnosis that allowed to make a SWOT, to determine a title to the proposal of work of degree and be able to propose a design of a system of costs for processes directed to the Bakery and Bizcochería La Mejor, where it was taken as reference bibliographic sources to finish what was the design of appropriate costs for this bakery, using data collection instruments is an interview with the owner of the bakery Mr. José Ruperto Zambrano Mogollón, and in this way you have the idea of the products more representative, in order to determine the unit costs of these 14 products that are sweet bread: coconut, mojicón, sweetened, roscón, arequipe, chopped, toasted, almojábana, cabbage, portioned ponqué, white ponqué, ponquecitos, cascarita, water gum, to finally be able to give the respective conclusions and recommendations.