Impacto de los costos ocultos en la producción y comercialización de café Conquistador S.A.
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El desarrollo del presente trabajo se lo llevo a cabo en una empresa dedicada a la fabricación de café, misma que está ubicada en el kilómetro 8,5 vía a Daule, de la ciudad de Guayaquil, siendo el principal propósito el determinar el impacto que generan en la producción, los costos ocultos que se suscitan en los diversos procesos y subprocesos de esta organización, y, por ende, también su afectación en el precio del producto. Considerado la metodología de investigación aplicada, al principio se observó la situación actual de la empresa con énfasis en las actividades y tareas criticas donde se generan costos ocultos, y desde luego se obtuvieron estos costos durante el periodo enero- diciembre del 2015 determinándose posteriormente el impacto de los mismos sobre los costos de producción, y posteriormente se determinó un sistema para reducir este impacto y consecuente-mente al final de la presente tesis se exponen las conclusiones y recomendaciones respectivas.
The development of this work it carried out in a Company engaged in the manufacture of coffee, it is located at Km 8.5 via a Daule, Guayaquil city, the main purpose being to determine the impact generated in production, the hidden costs that arise in the various processes and threads of this organization, and therefore also its involvement in the product price. Considered the research methodology, initially the current situation of the Company was observed with emphasis on activ-ities and tasks critical tasks where hidden costs are generated, and certainly these costs were ob-tained during the period January – December 2015 subsequently determined the impact thereof on the costs of production, and then a system is determined to reduce this impact and consequently the end of this thesis the conclusions and recommendations thereon are presented.
The development of this work it carried out in a Company engaged in the manufacture of coffee, it is located at Km 8.5 via a Daule, Guayaquil city, the main purpose being to determine the impact generated in production, the hidden costs that arise in the various processes and threads of this organization, and therefore also its involvement in the product price. Considered the research methodology, initially the current situation of the Company was observed with emphasis on activ-ities and tasks critical tasks where hidden costs are generated, and certainly these costs were ob-tained during the period January – December 2015 subsequently determined the impact thereof on the costs of production, and then a system is determined to reduce this impact and consequently the end of this thesis the conclusions and recommendations thereon are presented.
Descripción
Palabras clave
IMPACTO, PRODUCCIÓN, COSTOS, OCULTOS