Bibliographic citations
Manayalle, G., (2023). Diseño de un sistema de costos por procesos en la empresa Epsel S.A. de la provincia de Chiclayo, periodo 2021 [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7466
Manayalle, G., Diseño de un sistema de costos por procesos en la empresa Epsel S.A. de la provincia de Chiclayo, periodo 2021 []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2023. http://hdl.handle.net/20.500.12423/7466
@misc{renati/1106558,
title = "Diseño de un sistema de costos por procesos en la empresa Epsel S.A. de la provincia de Chiclayo, periodo 2021",
author = "Manayalle Fernandez, Gerardo Felipe",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2023"
}
This research work is important because the companies that carry out production processes do not usually apply an adequate cost system, generating problems in the determination of their production costs. At present, the company Epsel does not apply a cost system for the drinking water process, due to the lack of knowledge in its application and the lack of information in its production management. The general objective of the study is to design a process costing system for the Epsel company in the province of Chiclayo 2021. The research has a mixed approach, applied, descriptive and exploratory, non-experimental design, using interviews with the general manager, accountant and production manager as techniques, as well as documentary analysis for the information. The results obtained reflect the current situation of the production process, where it was possible to identify the different processes involved in the production of drinking water, starting from the collection to its storage in the elevated tanks of the city. Likewise, by means of the process cost system, it was possible to determine the production cost and the volume produced in m3 of drinking water, identifying the wastes generated in each process to provide a correct treatment that allows to know the real cost in each production process. We also identified the thefts and losses due to leaks generated during the 2021 period.
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