Análisis del sistema de costos en panaderías de Poncitlán, Jalisco, para mejorar la rentabilidad

The paper aimed to propose a cost system for bakeries in the municipality of Poncitlán, Jalisco, Mexico, based on the analysis of their operating processes, the way they determine costs, and the challenges they face in doing so. A survey was given to the personnel responsible for cost management to understand their structure, operations, procedures, and criteria used to set prices. The methodology used was of a mixed type, incorporating both qualitative and quantitative elements, by considering factors such as company size, production processes, current cost determination methods, and the expenses involved, including raw materials, labor, and manufacturing overhead. As a result, deficiencies in price calculation were identified, and a cost system proposal was designed according to the characteristics of the sector. This proposal would reduce pricing errors and, therefore, improve the profitability and financial management of bakeries.