Estudio de la aplicación del sistema de contabilidad de costos estándar para el sector industrial manufacturero – elaboración de productos alimenticios, caso práctico para una PYME: Empresa Frituras la Súper Delicia

Abstract

The goal of this study is to develop and implement a standard cost system that fits the company´s needs. The Company “Frituras la Súper Delicia” is dedicated to the manufacture of food products. This study will serve as a tool to make decisions in the company and as a guide to other companies of the area dedicated to manufacture fried products with similar characteristics.This research is divided into four parts. The first part has detailed information of the company where we talk about aspects such as: background of the industry, contribution to the economy of the country, historical background of the company, organizational structure, and the products made by the company. The second part theoretically defines everything related to the application of the standard cost system, such as: cost systems, cost elements, standard cost, advantages of the cost, standards determination, and variations. Then, as a third part, the practical case study where the implementation of the standard cost system in the company is performed. Finally, the fourth part of the research basically contains the conclusions and recommendations to the company, after having implemented the standard cost system. For the development of the research we proceeded to collect information of the company and market through different means, it is also important to mention that industrial engineering collaboration is vital in this study.