Modelo de costos para las pequeñas empresas del sector panadero; del Municipio de Fundación (MAG).

Abstract

The main objective of this research work is to know what the cost model is like in small baking companies in the municipality of Fundación Magdalena, for this reason we recognize the importance of a cost model in the productive sector of a business, in that sense the methodology for the development of this research was the application of a survey, which allows us to determine if the administrative managers of the bakeries in Fundación Magdalena know, apply or practice a cost model within their entity; And if you apply one, we must determine if you know the important points of these models, such as: determining the unit price of a product, what the break-even point is, and if said cost model allows you to know the profitability of your business clearly. and precise. Also during this process we will try to answer the question of what is the most sold bread in Fundación? This question is important within the investigation because it allows us to know which is the traditional bread that most predominates in this municipality, that is, which one? It is the most profitable for production and sale. The development of this process allowed us to reach the conclusion that the cost models applied to the bakeries in Fundación Magdalena should be subject to improvements.