Proposal for a costing system by orders to determine production costs in the Restaurant "Don Cuy", Huaraz – 2021

Abstract

Objective: To propose an order costing system to determine the production costs of the "Don Cuy" Restaurant, Huaraz 2021. Methodology: The research was approached from the quantitative approach, descriptive type, descriptivepropositional design. The population and sample consisted of all the cost documents of the first quarter of 2021 of the restaurant. The instruments applied were the documentary analysis guide, the questionnaire guide and the observation guide. Conclusion: they do not manage a cost system to establish what the sale price, profit and utility are; therefore, they are not estimated as production costs; Therefore, a costing system was designed for orders that have real values of the dishes, raw materials, labor and services involved in the costs of the restaurant; favoring the utility of the business and competitiveness.