Abstract

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 design not experimental, with a qualitative, propositional approach. The production processes of corn flour that were found in the company Agroindustrias Salvatierra S.A.C. are the supply selection, grinding and bagging processes, of which it is proposed to carry out its respective cost design. The data collection techniques used were surveys, interviews and observation, while for the organization, analysis and The Alta.ti7 software was used to interpret the information. The findings were that the Cost system design has three processes, in the process of selecting supplies, the cost was found to be S/ 1,465.00 per ton of hard corn; in the grinding process The cost of S/ 75.00 per ton of corn flour was found, while for the process of bagging the cost of S/ 70.00 per ton of corn flour was found.