Determinación de los costos de construcción e implementación del sistema de contabilidad de costos por procesos de la nueva planta quesera de Lácteos San Antonio C. A. para el año 2015

Abstract

The subject of this thesis is the "Determining the cost of construction and implementation of cost accounting system by processes of the new cheese plant in San Antonio CA Dairy 2015."

Companies need information that favors decisions by administrative thereof, for industrial companies knowing about their production systems is important, therefore the determination and implementation of an adequate system of costs facilitate this process.

This research paper with a brief description of the historical background of milk, dairies evolution begins. General aspects of Dairy San Antonio CA will also be discussed, these data allowed to possess a broader knowledge on the subject.

Besides technical engineering study of the new plant was performed, the production process was investigated, the environmental impact is analyzed, and a financial study was prepared by indicators such as NPV (Net Present Value) and IRR (Internal Rate of Return) The outcome of these was positive and determined to implement the new cheese plant is viable to take you out.

An accounting system projected production costs of the new cheese plant Dairy San Antonio CA with proper control of raw material, labor and overhead costs for production, coming to determine the cost of these inputs was also developed each stage of the production process.