Desarrollo de un sistema de costeo estándar para una empresa de productos alimenticios

Abstract

Cost Accounting is important for industrial companies, as it provides information for a better allocation of resources and to determine the cost of a finished product (Molina Cedeño et al., 2019). However, some companies lack a cost system that offers accurate information for decision-making. This study aims to design an adequate cost system in the industrial company Pastificio Nilo Cía. Ltda., considering standard costs to improve the effectiveness of decision-making by managers. The methodology used consisted of collecting information through technical visits to the production plant, interviews with company managers and conducting bibliographic research to allow a comparative analysis of the real costs with the standard costs of the production elements. In conclusion, after calculating the variations, we obtained favorable results for the raw material, labor and general manufacturing costs for the production of the two lines in their different presentations. Except for the amount of raw material for line 1 production in the 44-pound presentation, we have an unfavorable variance, indicating that more raw material was used than budgeted. With all of the above, it is recommended to implement a standard cost system that allows adequate control when allocating resources for the manufacture of products and adapting the system according to changes in the company.