Contaduría Pública · 2024
Propuesta de una herramienta de control para la determinación del costo del producto en la empresa Salpi Frutas
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Resumen
This document focuses on giving a proposal for a control tool to determine the cost of the star product in this case the salpicón of the company Salpi Frutas located on Calle 30 #14-35 La Colombina neighborhood in the city of Palmira Valle, since at the beginning of the investigation they had the problem that they did not have a control on costs and expenses, with the objective of identifying the cost elements in the production process of the salpicón and alternative products, which allow the monitoring of the resources consumed, assess the different cost elements such as direct materials, labor and CIF for the production processes analyzed and structure a technological tool that allows the identification, operation and cost of the analyzed product in the company Salpi Frutas of the city under the methodology of costs by production orders, it serves so that the company determines the real cost of its products and also makes decisions to know if it is more profitable to continue only with the salpicón line or continue expanding its products.