Diseño de un sistema para controlar costos y gastos en una panadería y pastelería con nuevas estrategias de comercialización

Abstract

The Gualaceo Bakery and Pastry Shop is a company that has been 27 years in the bakery sector of the canton of Gualaceo and is dedicated to the production of breads, cakes and traditional sweets of the canton, has a continuous production to satisfy its customers around the bakery and those who visit the canton. The purpose of this integrative project is to provide a way to control costs and expenses to the business. The cost of the production of bread, cookie bread and sponge cake is determined, since these are the products with the highest daily production, therefore a system by processes is proposed. In addition, information on administrative and sales expenses required throughout its activities is collected. Finally, marketing strategies are identified through an analysis of the 7Ps in order to increase sales and, above all, to reach more customers. In the first chapter, the basic and methodological aspects of the project are presented. In the next chapter, the rationale is presented. In the third chapter, a situational analysis of the macro and micro environment was carried out in order to determine the current scenario, as well as other business data, together with information and data to implement the cost and expense system. In the fourth chapter, the cost of production is determined by means of the system by processes; administrative expenses and sales expenses are also classified, and finally, new marketing strategies are proposed through the application of the 7p. Finally, the fifth chapter presents the conclusions, limitations and recommendations of the study.