Análisis de los costos híbridos y su incidencia en el costo de producción en la fábrica de embutidos “Don Jorge” ubicado en el barrio San Rafael, de la parroquia San Juan, cantón Latacunga provincia de Cotopaxi

The present project is developed at the "Don Jorge" Sausage Factory, with the evaluated the incidence of hybrid costs through simulations of Process Cost Systems and ABC to compare the procedures implemented among these systems and to establish the cost production in the fabrication of the sausages (botones). The research will be carried out through a quantitative methodology taking into account the descriptive type as it allows to interpret the causes, facts, phenomena and the situation of the company, with a designing of non-experimental research due to data complexity and analysis based on real facts. The project will help the company under study to verify its real costs during its production process and the unit value of each one, as well as optimize resources, increasing profits and making correct decisions by the administration of the entity, through the application of a System of Hybrid Costs. The study subject directly involved with this research project is aware of the need to implement an alternative cost system that will help to improve productive development, providing a valuable source of both, operational and financial information on organizational growthing with Methods of application oriented to the control of the production processes in the factory.