Diseño de un sistema de costo estándar por procesos para la empresa Mieles de Caicedo
Tamayo Palacio, Wilson Andrés
Corporación Universitaria Minuto de Dios
La empresa MIELES DE CAICEDO SAS, con NIT: 901,203,257-6, del Municipio de Caicedo, dedicada a la elaboración y comercialización de productos y materiales apícolas, actualmente no cuenta con un sistema de costos adecuado, que le permita el control sobre los elementos del costo de producción, adicional a esto, le brinde información real y oportuna a la gerencia para la toma de decisiones y fijación correcta de precios. Por este motivo se plantea el presente trabajo de investigación titulado, sistema de costos estándar por procesos para la empresa mieles de Caicedo, el cual, tiene como principal objetivo demostrar que, al diseñar un sistema de costos de producción, se mejora la determinación del costo y precio de los principales productos que se comercializan en la empresa. En el diseño del sistema de costos, se realizó un estudio de la situación inicial de la empresa, en lo que respecta a su proceso productivo, aplicando instrumentos como: observación al personal operativo y a facturas de compra de materiales. El resultado que obtendrá la entidad luego de que aplique el sistema de costos, será muy importante para el crecimiento de la empresa, dado que podrá determinar de una forma objetiva sus costos de producción y fijar de una forma segura los precios de comercialización, así mismo, realizar un análisis comparativo entre el sistema que utilizaban y el propuesto. Se puede concluir que la empresa Mieles de Caicedo, contará con una herramienta de gestión que le va a permitir tomar decisiones apropiadas en busca del mejoramiento continuo.
The company CAICEDO HONEYS SAS, with NIT: 901,203,257-6, of the Municipality of Caicedo, dedicated to the production and commercialization of products and materials beekeeping, currently does not have an adequate cost system, which allows control over the elements of the In addition to this, production costs provide real and timely information to management for decision making and correct pricing. For this reason, the present research work is proposed, a system of standard costs by processes for the honey company of Caicedo, which, has as main objective to demonstrate that, when designing a system of production costs, the cost derivation is improved and price of the main products sold in the company. In the design of the cost system, a study of the initial situation of the company was carried out, in regard to its production process, applied instruments such as: observation of operational personnel and invoices for the purchase of materials. The result that the entity will obtain after applying the cost system will be very important for the growth of the company, given that it will be able to objectively determine its production costs and securely fix the marketing prices, as well , perform a comparative analysis between the system they used and the one proposed. It can be concluded that the company Caicedo Honeys, will have a management tool that will allow you to make appropriate decisions in search of continuous improvement.
The company CAICEDO HONEYS SAS, with NIT: 901,203,257-6, of the Municipality of Caicedo, dedicated to the production and commercialization of products and materials beekeeping, currently does not have an adequate cost system, which allows control over the elements of the In addition to this, production costs provide real and timely information to management for decision making and correct pricing. For this reason, the present research work is proposed, a system of standard costs by processes for the honey company of Caicedo, which, has as main objective to demonstrate that, when designing a system of production costs, the cost derivation is improved and price of the main products sold in the company. In the design of the cost system, a study of the initial situation of the company was carried out, in regard to its production process, applied instruments such as: observation of operational personnel and invoices for the purchase of materials. The result that the entity will obtain after applying the cost system will be very important for the growth of the company, given that it will be able to objectively determine its production costs and securely fix the marketing prices, as well , perform a comparative analysis between the system they used and the one proposed. It can be concluded that the company Caicedo Honeys, will have a management tool that will allow you to make appropriate decisions in search of continuous improvement.
Diseñar un sistema de costos para el proceso productivo de la empresa Mieles de Caicedo SAS, que permita determinar los costos de producción de las diferentes referencias de la empresa.
Sistemas de costos, Estándar, Procesos, Productividad, Materia prima, Producto, Producción, Costos
Tamayo Palacio, W. A. (2019). Diseño de un sistema de costo estándar por procesos para la empresa Mieles de Caicedo. [Trabajo de grado, Corporación Universitaria Minuto de dios]. Repositorio institucional UNIMINUTO.