Estructura de costeo para la empresa Paninos Sándwich Café S.A.S

Abstract

Paninos Sandwich Café S.A.S. is a company created in 2012 in the municipality of Barrancabermeja, where the company offers their customers a wide variety of bakery products, pastries, and panini style sandwiches. Since their creation, Paninos does not have a standardized and established cost system that allows them to generate prices that accurately measure the real costs of production, resulting in a decrease in the final profit and insufficient ability to pay suppliers. By collecting data and accounting records for the period 2021, a cost system was developed, which calculates and considers all the variables that constitute the cost system, followed by creating an Excel Macros as an interactive tool to show the information compiled (manpower, prime material, price sheet, etc.) and the final selling price, allowing the necessary adjustments in the main elements that make up the cost according to the necessities of the company, ensuring the correct distribution of the final prices to the consumer.