Comparativo de los costos por el sistema de cogollo y zocas en el proceso de la caña de azúcar y producto final panela

Abstract

In the Molino el Resplandor mill, the costing system was carried out to know the price of panela production with its respective costs; This was done through the collection of data received in an interview with the owner of the mill and research on the farms where the mill is located and from which the sugar cane for panela production is received. For this, the production costs are analyzed in the cultivation of sugarcane, the collection of it, the grinding of the sugarcane until the end of the process. The costs that have been analyzed are taken to carry out the total costing system and thus know the cost of grinding and the cost of production that each panela acquires, also finding the value of the utility per grinding.