Sistema de Costeo por Procesos para Petos Arepas S.A.S

Abstract

In the present internship project, a cost accounting system by processes is structured for PETOS AREPAS SAS since previously the company handled accounting empirically and did not have a system that allows them to detail costs, expenses, sales and income, in order to know the profit margin that allowes to analyze which suppliers generate higher costs and identify the production process that generates the best sales margins compared to the other production lines, for this, in this document an analysis was made around the line of production of Arepas de Chócolo; where in the first instance, the definition of some concepts was carried out so that the recognition and classification of the costs involved in the process would be possible, continuing with structuring the cost accounting system in mention. Thus, it is demonstrated what the margin of utility that this one contributes to the company and some recommendations are given so that the company analyzes them and can reach the decision making in the administrative area if they wish, in such a way that improvements are promoted in their processes, certain price agreements be reached with the distributors or, failing that, to end commercial ties with customers that produce losses for the company.