Determinación de un sistema de costos en la fabricación de yogurt. La fermentación nuestra, “kwesx puss”

Abstract

The objective of this report is to determine an adequate cost system for the manufacture of homemade yogurt in the microenterprise "Kwesx Puss", located in the municipality of Páez, Huila indigenous reservation, in the first half of 2024. Microenterprises present problems related to the lack of a structured cost system, which hinders proper financial management and informed decision-making. The methodology used combines the two approaches, the focus of the study is qualitative as well as quantitative. On the qualitative side, interviews and focus groups were conducted with the managers of the microenterprise to better understand their current processes and the difficulties they had to face and the expectations they had regarding the new cost system. We sought to identify informative practices and tactical knowledge that included in production and cost management. On the quantitative side, data on the direct and indirect costs associated with the production of homemade yogurt, including raw materials, labor, energy, and other inputs, were collected. The theoretical framework of the study was based on the review of different cost systems, such as the production order system, the process system, the direct cost system, and the ABC cost system. Each of these systems has specific characteristics that make them suitable for different types of production and business contexts. The results indicate that the most viable cost for "Kwesx Puss" is the production order system. This system allows for a detailed and accurate allocation of costs to each batch of yogurt produced. The implementation of this system made it possible to optimize production, reduce unnecessary costs and establish the most competitive prices, improving its profitability and long-term sustainability.