Estrategias que permitan controlar los costos de fabricación en la empresa inversiones SAMORIZA LTDA
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Fecha
2009
Autores
Bayuelo Molina, Sandra Milena
Bolívar Royet, Yanelys Elaine
Parra Suárez, Paola Isabel
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En la actualidad muchas de las empresas carecen de un adecuado Sistema
de Costos, siendo este un factor clave en todo negocio, que les permite
conocer los costos unitarios de los productos o servicios que ofrecen. Esta
información debe ser una herramienta para la toma de decisiones en la
empresa y no una molestia o carga para las mismas. La implementación de
sistemas para el perfeccionamiento de la información en la contabilidad de
costos impone un manejo racional en el uso de los recursos materiales,
financieros y humanos, lo que lleva implícito la disminución sistemática de los
costos de la producción de bienes y servicios.
El presente trabajo está orientado a establecer estrategias que permitan
controlar los costos de fabricación en la empresa INVERSIONES SAMORIZA
LTDA., mediante un análisis en su proceso organizacional, productivo y
contable, con el propósito de disminuir las pérdidas económicas que se
pueden generar por el mal manejo de los costos.
Actualmente INVERSIONES SAMORIZA LTDA., trabaja por medio de
órdenes de clientes. Cuando llega un pedido este es valorado por el jefe de
taller quien es el que le asigna la materia prima requerida y el costo de la
mano de obra, información que es plasmada en una hoja de presupuesto de
donde es determinado el precio de venta
At present many of the companies lack a suitable System of Costs, being this key factor in any business, which allows them to know the unitary costs of the products or services that offer. This information must be a tool for the capture of decisions in the company and not a trouble or load for the same ones. The system implementation for the development of the information in the accounting cost imposes a rational managing in the use of the material, financial and human resources, which takes implicitly the systematic decrease of the costs of the production of goods and services. The present work is orientated to establish strategies that allow to control the costs of manufacture in the company INVERSIONES SAMORIZA LTDA., by means of an analysis in its organizational, productive and countable process, with the intention of diminishing the economic losses that can generate for the bad managing of the costs. Nowadays INVERSIONES SAMORIZA LTDA. works by means of clients' orders. When it comes an order, this is valued by the chief of workshop who is the one that assigns to it the needed raw material and the cost of the workforce, information that is formed in a sheet of budget wherefrom the price of sale is determined
At present many of the companies lack a suitable System of Costs, being this key factor in any business, which allows them to know the unitary costs of the products or services that offer. This information must be a tool for the capture of decisions in the company and not a trouble or load for the same ones. The system implementation for the development of the information in the accounting cost imposes a rational managing in the use of the material, financial and human resources, which takes implicitly the systematic decrease of the costs of the production of goods and services. The present work is orientated to establish strategies that allow to control the costs of manufacture in the company INVERSIONES SAMORIZA LTDA., by means of an analysis in its organizational, productive and countable process, with the intention of diminishing the economic losses that can generate for the bad managing of the costs. Nowadays INVERSIONES SAMORIZA LTDA. works by means of clients' orders. When it comes an order, this is valued by the chief of workshop who is the one that assigns to it the needed raw material and the cost of the workforce, information that is formed in a sheet of budget wherefrom the price of sale is determined
Descripción
Palabras clave
Venta de muebles para el hogar, Carecen de un sistema de costo, Mejora continua
