Determinación de los costos de servicio de camales incurridos por la Empresa Pública Municipal de Servicios de Rastro y Plazas de Ganado EMURPLAG EP

Abstract

My current position entails determining costs incurred by the Municipal Public Company of Slaughterhouse Services and Livestock Plots EMURPLAG EP, to offer the following services: bovine cattle stripping, pork cattle stripping, piglet stripping, transformation for the sale of biol, compost, and roast pork, known as slaughterhouse services, and to establish a cost methodology that best fits the needs of the company. To carry out the study, the processes and activities present for each line of our research were recognized, focusing on the financial year of 2019. It is important to recognize that, due to their influence on the market price of the product, the municipal fees as payment for these services have not been objected to study since their imposition. Additionally, the rusticity of the service applicants is indicative of a setback in control that subsequently affects the general administration of all services. For the development of this integrating project, in consideration of Ministerial Accord 067 regarding Government Accounting Regulation, absorbent methodology was employed as the most suitable means for determining bed service costs since this type of costing predisposes that the cost elements of raw material, labor, and other indirect costs can be incorporated in order to carry out each service to completion.