Importancia de la implementación de un sistema de costos en la producción de relleno de kiwi
Nates Vera, Jhilmar Bladimir
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This research raises the importance of implementing a process cost system to determine the profitability of kiwi filling production, taking into account the variations in the cost of the raw material and the different factors involved in its preparation. This paper analyzes the importance and objective of the cost system for the supply chain, in addition to describing, from a practical theoretical point of view, activity-based costing (ABC) and objective costing, methods identified to mitigate the loss of raw material, generating greater productivity in the production area and the proper setting of the sale price. Finally, the systematization of the cost analysis process is proposed, through an updated matrix that allows knowing the real manufacturing costs and a control over the operations that are carried out for the kiwi filling, a product that is currently not generating profitability expected in the Diyorpan company, a Cali company specialized in the production and commercialization of bakery supplies in Valle del Cauca.