Desarrollo de un modelo financiero orientado en la gerencia de costos en la empresa Master Group & Consultores SAS
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Date
2022-08
Authors
García Hernández, Jhoana Katerin
Gómez Piernagorda, Willmer Alejandro
Advisors
López Rodríguez, Campo Elías
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La gerencia financiera y correcta gestión de costos permite que las empresas sean más competitivas, comprender su importancia dentro del marco gerencial y estratégico otorga un mayor grado de conocimiento para gestionar y controlar sus procesos y alcanzar sus objetivos, con la intensión de proponer un modelo financiero orientado a la gerencia de costos para la empresa Master Group & Consultores SAS, se desarrolla un enfoque metodológico descriptivo cualitativo utilizando como instrumento de investigación la revisión documental de la información financiera y contable de esta compañía para los años 2020 y 2021, como resultados importantes se evidencia que no hay una correcta clasificación de sus costos operativos y de sus gastos administrativos, así como la deficiente consolidación de sus reportes y estados financieros, se evalúan su costos indirectos, costo mano obra y costo de materia prima con el fin de crear un modelo de costos aplicable a sus necesidades, de esta manera facilitar proyección financiera ajustable a los objetivos corporativos de la compañía.
The financial management and correct cost management allows companies to be more competitive, understanding its importance within the managerial and strategic framework gives a greater degree of knowledge to manage and control their processes and achieve their objectives, with the intention of proposing a financial model oriented to cost management for the company Master Group & Consultores SAS, a qualitative descriptive methodological approach is developed using as a research instrument the documentary review of the financial and accounting information of this company for the years 2020 and 2021, As important results it is evident that there is not a correct classification of its operating costs and administrative expenses, as well as the deficient consolidation of its reports and financial statements, its indirect costs, labour cost and raw material cost are evaluated in order to create a cost model applicable to their needs, thus facilitating financial projection adjustable to the corporate objectives of the company.
The financial management and correct cost management allows companies to be more competitive, understanding its importance within the managerial and strategic framework gives a greater degree of knowledge to manage and control their processes and achieve their objectives, with the intention of proposing a financial model oriented to cost management for the company Master Group & Consultores SAS, a qualitative descriptive methodological approach is developed using as a research instrument the documentary review of the financial and accounting information of this company for the years 2020 and 2021, As important results it is evident that there is not a correct classification of its operating costs and administrative expenses, as well as the deficient consolidation of its reports and financial statements, its indirect costs, labour cost and raw material cost are evaluated in order to create a cost model applicable to their needs, thus facilitating financial projection adjustable to the corporate objectives of the company.
Description
Proponer un modelo financiero orientado a la gerencia de costos para la empresa Master Group & Consultores SAS
Keywords
Gerencia Financiera, Costos, Gerencia, Contabilidad, Financial Management, Cost Management, Accounting