Browsing by Author "Yanchaguano Pastuña, Kevin Alexander"

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    Proceso de costos por orden de producción de la elaboración de chifles y su rentabilidad en la Asociación Agropecuaria 4 de abril La Josefina, parroquia Guasaganda del cantón La Maná, provincia de Cotopaxi año 2023.
    (Ecuador : La Maná Universidad Técnica de Cotopaxi (UTC), 2024-08) Guishca Chusin, Jason Esteban; Yanchaguano Pastuña, Kevin Alexander; Medina Armas, Angélica Tamara
    The current research project dealt with "Costing process by production order for the production of chifles and its profitability in the agriculture and livestock association 4 de Abril La Josefina, Guasaganda parish, La Maná canton, Cotopaxi province, year 2023". The project covered the identification and study of production costs focused on production orders to know the profitability generated. According to this, it was considered to design a cost system manual for production orders for the association. The types of research such as field, bibliographic, and descriptive were used. In addition, research methods such as inductive, deductive, and analytical method were applied to understand the situation of the entity. The interview was carried out to the president of the association and the respective surveys to the members. Through the results of the application of these techniques, the association showed that there was not an adequate record of the costs which incurred in each production. On the other hand, by carrying out the calculations, the obtained results showed that a cost process by production order helps to improve cost management significantly and to know the profitability generated by the entity. It was observed that in 2023 a production order was made in which a profit margin of 29% was generated, 39.11% of gross operating margin in the period, and a financial profitability of 18.24%, so evidencing the effectiveness of the adopted system.