Design of a cost system for an agro-industrial company in the San Martin region

摘要

The general objective of this research is to design a process cost system for the company Agroindustrias Salvatierra S.A.C. The methodology used was a non-experimental design, with a proactive qualitative approach. The corn flour production processes found in the company Agroindustrias Salvatierra S.A.C. They are the processes of selection of supplies, grinding and bagging, of which it is proposed to carry out their respective cost design. The data collection techniques used were surveys, interviews and observation, while the Altas.ti7 software was used for the organization, analysis and interpretation of the information. The findings were that the design of the cost system has three processes, in the supply selection process the cost of S/ 1,465.00 per ton of hard corn was found; in the milling process, the cost of S/ 75.00 per ton of corn flour was found, while for the bagging process, the cost of S/ 70.00 per ton of corn flour was found.