Evaluación del impacto del sistema de costos actual de Acuarella Fashion S.A.S en su control financiero y eficiencia operativa en la ciudadela atalaya, municipio de Cúcuta, norte de Santander.
No Thumbnail Available
Date
2025-05-26
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Acuarella Fashion S.A.S, empresa del sector confección ubicada en Cúcuta, enfrenta desafíos financieros que comprometen su eficiencia operativa y control financiero. Esta monografía tiene como propósito evaluar el sistema de costos actualmente implementado en la organización, analizando su funcionamiento interno y comparándolo con otra empresa del mismo sector. A través de un diagnóstico detallado se identificaron deficiencias como costos ocultos, asignación ineficiente de costos indirectos y baja trazabilidad en el consumo de recursos. Finalmente, se propone una serie de ajustes al sistema de costos que buscan optimizar los recursos, mejorar la rentabilidad y fortalecer la toma de decisiones. Los hallazgos permitirán a la empresa mejorar su sostenibilidad y ofrecerán a los investigadores una experiencia práctica en la evaluación de sistemas contables aplicados.
Acuarella Fashion S.A.S, a company in the apparel manufacturing sector located in Cúcuta, is facing financial challenges that compromise its operational efficiency and financial control. This monograph aims to evaluate the cost system currently implemented in the organization by analyzing its internal functioning and comparing it with another company in the same sector. Through a detailed diagnosis, deficiencies such as hidden costs, inefficient allocation of indirect costs, and low traceability in resource consumption were identified. Finally, a series of adjustments to the cost system are proposed to optimize resources, improve profitability, and strengthen decision-making. The findings will help the company enhance its sustainability and provide researchers with practical experience in the evaluation of applied accounting systems.
Acuarella Fashion S.A.S, a company in the apparel manufacturing sector located in Cúcuta, is facing financial challenges that compromise its operational efficiency and financial control. This monograph aims to evaluate the cost system currently implemented in the organization by analyzing its internal functioning and comparing it with another company in the same sector. Through a detailed diagnosis, deficiencies such as hidden costs, inefficient allocation of indirect costs, and low traceability in resource consumption were identified. Finally, a series of adjustments to the cost system are proposed to optimize resources, improve profitability, and strengthen decision-making. The findings will help the company enhance its sustainability and provide researchers with practical experience in the evaluation of applied accounting systems.
Description
Evaluar la eficiencia del sistema de costos actual en el control financiero de la empresa de confección Acuarella Fashion S.A.S ubicada en la ciudadela Atalaya, de Cúcuta, Norte de Santander.
Keywords
apparel manufacturing, financial control, cost system, hidden costs, and profitability, confección, control financiero, sistema de costos, costos ocultos y rentabilidad, apparel manufacturing, financial control, cost system, hidden costs, and profitability