Estrategia para la implementación de Contabilidad de costos en la empresa EUROFIL SAS
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Date
2021-05-05
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Corporación Universitaria Minuto de Dios
Type
Thesis
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Este informe tiene como objetivo implementar un modelo de contabilidad de costos para la empresa Eurofil S.A.S, para lo cual se tomó como fuente de información una metodología mixta con un enfoque cualitativo realizado a través de la revisión documental de los soportes contables dentro de los cuales se encuentran los costos de materias primas, facturas de compra de productos comercializados y la validación de la parametrización de su respectiva causación dentro del software contable. Para tal efecto se desarrollaron tres fases, la primera corresponde a una inspección de productos terminados y materias primas, así como sus características propias; seguido a esta se realizó agrupamiento de las mismas de acuerdo a particularidades de los productos o distintivos tributarios y finalmente se realizó parametrización del software contable para garantizar la efectividad de la actividad, permitiendo obtener como resultado la implementación de la contabilidad de costos para los productos que se comercializan
The objective of this Professional Practice report was to implement cost accounting for the Eurofil company, using the mixed information source with a qualitative focus and through the documentary review of accounting supports such as inventories, raw material costs of the company , invoices for the purchase of commercialized products and the validation of the parameterization of their respective causation within the accounting software. For this purpose three phases were developed, the first correspondence to an inspection of finished products and raw materials, as well as their own characteristics; following this, they were grouped according to the characteristics of the products or tax characteristics and, finally, the accounting software was parameterized for the transformation of the activity, obtaining as a result the implementation of cost accounting for the products that are marketed and the advancement in costing formulations for products that are manufactured due to their specialty this because the company manufactures around fourteen thousand references and carries out developments tailored to the customer's needs, likewise stable price controls are established of sale based on the cost of the same.
The objective of this Professional Practice report was to implement cost accounting for the Eurofil company, using the mixed information source with a qualitative focus and through the documentary review of accounting supports such as inventories, raw material costs of the company , invoices for the purchase of commercialized products and the validation of the parameterization of their respective causation within the accounting software. For this purpose three phases were developed, the first correspondence to an inspection of finished products and raw materials, as well as their own characteristics; following this, they were grouped according to the characteristics of the products or tax characteristics and, finally, the accounting software was parameterized for the transformation of the activity, obtaining as a result the implementation of cost accounting for the products that are marketed and the advancement in costing formulations for products that are manufactured due to their specialty this because the company manufactures around fourteen thousand references and carries out developments tailored to the customer's needs, likewise stable price controls are established of sale based on the cost of the same.
Description
Implementar una contabilidad de costos para la empresa EUROFIL buscando establecer un porcentaje de rentabilidad y un adecuado control en sus recursos controlados.
Keywords
Costos, Materia prima, Producción, Comercialización, Parametrización, Costs, Raw Material, Production