Propuesta para la formulación de un manual específico de costos en la industria atunera de Guayaquil.

Abstract

The present investigation is based on the need of small and medium-sized companies of the Tuna Industry of the city of Guayaquil to have administrative tools that allow them to manage their costs appropriately, in addition, these are developed in a highly competitive and economic market fluctuating that depends on international prices and agreements, so having a mechanism that allows you to control your costs is beneficial for the continuity of your operations. So, the transversal non-experimental design of a qualitative approach was applied with the aim of obtaining appreciations from the point of view, the experience and knowledge of the accountants and cost experts on the existing problem. In addition, the written survey was applied to obtain an overview of the current situation of small and medium-sized tuna industries on the applicability of administrative tools as a specific cost manual. From these it was possible to denote that in their majority they do not have a specific cost manual that allows them to direct their productive processes and control the real costs that are generated from the amounts coming from the production process, from the acquisition of the raw material to the product finished. In addition, the acceptance by the industry and the experts in which a specific cost manual is proposed to contribute to the development of the sector. So, a manual was proposed that integrates information on the main raw material, an amount control and a costing model based on the work order method.