Propuesta de un sistema de costos gubernamentales basado en procesos en la Empresa Municipal de Servicios de Rastro y Plaza de Ganado del cantón Cuenca

Abstract

Within this integrative project, the cost elements for the slaughtering service at the Empresa Municipal de Rastro y Plaza de Ganado from Cuenca district are determined through the application of a process costing method with the objective of making a comparison of the unit sales cost obtained by the entity through the break-even point. In addition, it is intended to demonstrate the relevance of using a costing system to obtain the workforce and indirect manufacturing costs in order to correctly distribute these values and to be able to make improvement decisions according to the results achieved. The study methodology is based on the investigation of the current situation of the entity, the gathering of information related to the production plant, the analysis and the proposal of an optimal cost system. Once the study is concluded, a tool is provided that allows the entity to make improvement decisions for its own and its customers' well-being based on real figures obtained, as well as a series of recommendations that seek to enrich the processes developed internally.