Browsing by Author "Ayala Chiguano, Dexy Karolina"

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    Costos de producción en la elaboración del queso y su impacto en el beneficio económico de la Asociación Agroindustrial “La Josefina” del cantón La Maná, provincia de Cotopaxi, Año 2023.
    (Ecuador : La Maná Universidad Técnica de Cotopaxi (UTC), 2024-08) Ayala Chiguano, Dexy Karolina; Laje Laje, Glenda Beatriz; Díaz Córdova, Pedro Enrique
    This research project aimed to determine the production costs in the preparation of cheese at the agro-industrial association “La Josefina”, La Maná Canton, Cotopaxi Province and to propose a process costing system in order to know the production cost and the obtained profit at the association. The used research methodologies were: field research, descriptive research, and bibliographic research for the collection of information and construction of the theoretical framework. The used methods were: inductive and deductive. In addition, as a technique of data collection, the observation technique was used which detailed the process to make the cheese and the interview and survey which respective information was obtained, so regarding production costs and carried out processes for cheese making. Among the results, it could be appreciated that the association did not have a costing system. According to this, the decision of making a proposal of a process cost system that allows the identification of each cost that occurs for the production of cheese was stablished. The results showed a unit cost of $1.16 and a net profit of $652.65 for all units produced during a month. Among the profitability indicators, a profitability of 34% is obtained, an operational profitability of 29%, and net profitability of 25%.