Propuesta de implementación de los centros de costos en la empresa CIFRAS CONCEPTOS S.A.
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Date
2018-08-13
Authors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
El presente documento busca sintetizar los resultados obtenidos en la ejecución de la práctica profesional realizada en el área administrativa y financiera de la empresa CIFRAS Y CONCEPTOS S.A., con una metodología mixta mediante procesos contables técnicos y analíticos, y como resultado de ello, se logró principalmente implementar una matriz de control de costos que permitió cuantificar los gastos directos de los proyectos ejecutados por la empresa, y de esta manera controlar el presupuesto asignado. El trabajo de práctica profesional es la aplicación de los conocimientos adquiridos durante el
proceso de formación profesional, por ello, la práctica profesional nos permite culminar nuestro
proceso formativo adquiriendo las bases necesarias para enfrentarnos al mundo laboral, donde se
requieren profesionales con la capacidad analítica de las diferentes situaciones económicas,
financieras y contables que se pueden presentar en el desarrollo del objeto social. Por consiguiente, el presente trabajo muestra una problemática con referencia a la
implementación de los centros de costos para cada proyecto que ejecuta la empresa CIFRAS Y
CONCEPTOS S.A., donde presenta una falencia por la falta de control y un adecuado manejo de
los costos, necesarios para establecer la disponibilidad de recursos necesarios para su ejecución,
y adicional a ello, evaluar la rentabilidad de los mismos.
This document seeks to synthesize the results obtained in the execution of the professional practice carried out in the administrative and financial area of the company CIFRAS Y CONCEPTOS SA, with a mixed methodology through technical and analytical accounting processes, and as a result, it was mainly carried out implement a cost control matrix that determines to quantify the direct expenses of the projects executed by the company, and in this way control the assigned budget. Professional practice work is the application of the knowledge acquired during the professional training process, therefore, professional practice allows us to complete our training process acquiring the necessary bases to face the world of work, where professional requirements with the analytical capacity of different economic situations, financial and accounting that can be presented in the development of the corporate purpose. In general, the present work shows a problem with reference to the implementation of cost centers for each project that the company executes FIGURES AND CONCEPTOS S.A., where it presents a deficiency due to the lack of control and an adequate handling of the costs necessary to establish the availability of resources necessary for its execution, And in addition to this, evaluate their profitability.
This document seeks to synthesize the results obtained in the execution of the professional practice carried out in the administrative and financial area of the company CIFRAS Y CONCEPTOS SA, with a mixed methodology through technical and analytical accounting processes, and as a result, it was mainly carried out implement a cost control matrix that determines to quantify the direct expenses of the projects executed by the company, and in this way control the assigned budget. Professional practice work is the application of the knowledge acquired during the professional training process, therefore, professional practice allows us to complete our training process acquiring the necessary bases to face the world of work, where professional requirements with the analytical capacity of different economic situations, financial and accounting that can be presented in the development of the corporate purpose. In general, the present work shows a problem with reference to the implementation of cost centers for each project that the company executes FIGURES AND CONCEPTOS S.A., where it presents a deficiency due to the lack of control and an adequate handling of the costs necessary to establish the availability of resources necessary for its execution, And in addition to this, evaluate their profitability.
Description
Generar estrategias, lineamientos y recomendaciones para la adopción de un centro de costos en la empresa CIFRAS Y CONCEPTOS S.A., de modo que con esto logre mejorar el seguimiento presupuestal de los servicios que presta y obtener un mayor control en los gastos a nivel general.
Keywords
Causación, Conciliación, Costos, Análisis