Modelo de costeo optimo para el sector manufacturero para empresas productoras de partes eléctricas
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Date
2023-08-01
Authors
Agudelo Cataño, Guisela
Andrade Hernández, Valentina
Ospina Villegas, Erika Andrea
Advisors
Cañas Vallejo, Sandra Yaneth
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Restringido
Abstract
En el presente proyecto se aborda la problemática que tienen las pymes manufactureras dedicadas a la fabricación de piezas electrónicas con respecto al costeo de sus productos. Es por lo anterior que se busca determinar las contribuciones que tienen los modelos de costeo en los procesos de control interno en la empresa PARTNECOL SAS. Para el desarrollo de este se aplicará la metodología del estudio de caso, dado que permite utilizar múltiples fuentes de
evidencia y ejecutar las diferentes fases con el fin de realizar una verificación de las evidencias recopiladas y tener los insumos para realizar un costeo pertinente en el cual se tomen en cuenta todos los procesos que se requieren para la fabricación de las piezas electrónicas para las motocicletas. Lo anterior con el fin de reconocer la estructura organizacional y las necesidades que tiene a nivel productivo en el costeo de sus productos la empresa mencionada. Adicional se realizará un acercamiento a los puntos de vista en los cuales otros autores han basado sus
investigaciones por medio del análisis de los tipos de modelo de costeo que se articule a las empresas del sector manufacturero, lo cual permite sustenta el desarrollo de este proyecto según la aplicabilidad del modelo de costeo acorde a las necesidades de la empresa y en base a esto establecer un modelo de costeo acorde a la estructura organizacional de la empresa PARTNECOL SAS
This project addresses the problems that manufacturing PYMES dedicated to the manufacture of electronic parts have with respect to the cost of their products. It is for the above that it seeks to determine the contributions that the costing models have in the internal control processes in the company PARTNECOL SAS. For the development of this, the case study methodology will be applied, since it allows the use of multiple sources of evidence and execution of the different phases in order to carry out a verification of the collected evidence and have the inputs to carry out a pertinent costing in which all the processes required for the manufacture of electronic parts for motorcycles are taken into account. The foregoing in order to recognize the organizational structure and the needs that the aforementioned company has at a productive level in the costing of its products. Additionally, an approach will be made to the points of view on which other authors have based their research through the analysis of the types of costing model that is articulated to companies in the manufacturing sector, which allows sustaining the development of this project according to the applicability of the costing model according to the needs of the company and based on this, establish a costing model according to the organizational structure of the company PARTNECOL SAS.
This project addresses the problems that manufacturing PYMES dedicated to the manufacture of electronic parts have with respect to the cost of their products. It is for the above that it seeks to determine the contributions that the costing models have in the internal control processes in the company PARTNECOL SAS. For the development of this, the case study methodology will be applied, since it allows the use of multiple sources of evidence and execution of the different phases in order to carry out a verification of the collected evidence and have the inputs to carry out a pertinent costing in which all the processes required for the manufacture of electronic parts for motorcycles are taken into account. The foregoing in order to recognize the organizational structure and the needs that the aforementioned company has at a productive level in the costing of its products. Additionally, an approach will be made to the points of view on which other authors have based their research through the analysis of the types of costing model that is articulated to companies in the manufacturing sector, which allows sustaining the development of this project according to the applicability of the costing model according to the needs of the company and based on this, establish a costing model according to the organizational structure of the company PARTNECOL SAS.
Description
Determinar las contribuciones que tienen los modelos de costeo en los procesos de
control interno en la empresa PARTNECOL SAS.
Keywords
Costes, Modelo, Sector, Inventario, Manufactura, Control, Model, Inventory, Manufacturing