Método de control para costeo de importaciones en la empresa TECNOAIRE S.A.S.
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Date
2021-05-06
Authors
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Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
El presente documento se elaboró con el fin de diseñar un control en el manejo de los costos de importación realizado en la empresa Tecnoaire S.A.S., mediante la revisión de los documentos físicos, los cuales fueron las facturas de los proveedores internacionales y nacionales que estuvieron en el proceso de comercio exterior, para posteriormente realizar la comparación de cifras de lo pasado con lo actual.
Como resultado de lo anterior, se presentó la implementación de la plantilla a utilizar en todas las importaciones de la compañía, con esta herramienta se reduce considerablemente los errores derivados de la operación de costos, utilidades y precios de los productos importados. Al incrementar los controles, se ve la importancia de saber reconocer muy bien los costos, y así es más fácil para la empresa obtener conocimiento sobre sus utilidades de manera real y eficiente, teniendo un impacto directo en el Estado de resultados de la compañía.
This report was prepared in order to design a control in the management of import costs carried out in the company Tecnoaire SAS, by reviewing the physical documents, which were the invoices of the international and national suppliers that were in the foreign trade process to subsequently make a comparison of figures from the past with the current. As a result of the above, the implementation of the template to be used in all imports of the company was presented, with this tool it was obtained to have no more errors in costs, profits and prices of imported products. By increasing controls, the importance of knowing how to recognize costs very well is seen, and thus it is easier for the company to obtain knowledge about its profits in a real and efficient way
This report was prepared in order to design a control in the management of import costs carried out in the company Tecnoaire SAS, by reviewing the physical documents, which were the invoices of the international and national suppliers that were in the foreign trade process to subsequently make a comparison of figures from the past with the current. As a result of the above, the implementation of the template to be used in all imports of the company was presented, with this tool it was obtained to have no more errors in costs, profits and prices of imported products. By increasing controls, the importance of knowing how to recognize costs very well is seen, and thus it is easier for the company to obtain knowledge about its profits in a real and efficient way
Description
Implementar un control adecuado en el registro de los costos y gastos de importación en la empresa Tecnoaire S.A.S., que permita obtener información contable y financiera confiable y verificable.
Keywords
Contabilidad de costos, Importaciones, Estado de resultados, Utilidad, Cost Accounting, Imports, Income statement