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Análisis de costos de producción en el manejo de desperdicios de la Empresa Industrial MARÁN”

Abstract:

The aim of this research project is to determine waste by applying an accounting treatment that involves waste in order to take advantage of it for the creation of a sub-product that generates additional income for MARÁN an industrial company that manufactures decorative stone in the city of Quito. The methodology used has a mixed approach since it is supported by theoretical foundations, documentary analysis, direct observation, interviews with the manager and accountant as well as the use of a questionnaire to employees in the area of production. The proposal illustrates an accounting process that involves waste according to what is eliminated or what undergoes a transformation process through waste quantification, impact report, and the analysis of decision making in order to optimize resources so that an economical increase is reflected in their financial statements.