Implementation of a costing system in a dairy company

Abstract

In this study we will make the calculation of the different production costs that the company Lacteos Els Masets has throughout its production process, distributing them in an orderly manner in different departments, to later compare where most of the costs occur and find a way to try to minimize them as much as possible and thus expand the profit margin of the company without increasing the cost of sale, risking the lost of the customer base.