El proceso de producción a través del costo por departamento y la valoración de las unidades transferidas.

The productive context of Ecuador has undergone a transformation during the last years, impelling ideas of production and industry; According to the 2010 census, 9.57% represents the manufacturing sector and 0.23% for the agricultural and mining sector. These two groups have the need to differentiate their production costs incurred during a period. Having studied the need for differentiated application of cost systems, this research has as main objective to demonstrate with a practical exercise the application of the system of process costs valued by its transferred units. So it contains a short but substantial conceptualization of the relevant terms, and the approach of a case study.