Elaboración de un estudio de costos en la empresa Artetex de la ciudad de Barranquilla
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Fecha
2020
Autores
González, Adriana
Valdez, Andrés
Zambrano, Daniela
Zúñiga, Ana
Ruiz, Alex
Título de la revista
ISSN de la revista
Título del volumen
Editor
Ediciones Universidad Simón Bolívar
Facultad de Ingenierías
Facultad de Ingenierías
Resumen
El presente trabajo de investigación consiste en la realización de un estudio de costos de
operación para una empresa del sector textil en la ciudad de Barranquilla, con el propósito de
proporcionar información relevante para la toma de decisiones de precio, mercadeo y producción.
Uno de los elementos que inciden la competitividad en las empresas es el costo de operación para
lo cual hay una necesidad de realizar unos estudios de costo a la empresa que nos permitan saber
cuáles son realmente los elementos que inciden en el costo de producir; en ese orden de idea se
realizará un estudio descriptivo para determinar cuáles son los costos asociados a la producción u
operación de esta empresa. Este tipo de investigación tiene como característica describir cuales
son los elementos enunciados a los costos; se escogió este tipo de investigación porque no hay
manipulación de variables, estas se observan y se describen tal como se presentan en su ambiente
natural. Su metodología es fundamentalmente descriptiva, aunque puede valerse de algunos
elementos cuantitativos y cualitativos. Para el desarrollo de la investigación se han concebido tres
(3) etapas:
1. Diagnóstico inicial de los procesos para identificar los costos directos, indirectos y gastos
de administración.
2. Diseñar el sistema de costeo: realizar una búsqueda en bases de datos para determinar el
sistema de costeo apropiado a la naturaleza de la empresa.
3. Herramientas ofimáticas para la gestión y monitoreo de los costos de producción
The present research work consists of carrying out a study of operating costs for a company in the textile sector in the city of Barranquilla, in order to provide relevant information for price, marketing and production decision-making. One of the elements that affect competitiveness in companies is the cost of operation, for which there is a need to carry out cost studies for the company that allow us to know what the elements that actually affect the cost of producing are; In that order of idea, a descriptive study will be carried out to determine what are the costs associated with the production or operation of this company. This type of research has the characteristic of describing which are the elements stated to the costs; This type of research was chosen because there is no manipulation of variables, these are observed and described as they occur in their natural environment. Its methodology is fundamentally descriptive, although it can use some quantitative and qualitative elements. For the development of the research, three (3) stages have been conceived: 1. Initial diagnosis of processes to identify direct, indirect costs and administration expenses. 2. Design the costing system: perform a search in databases to determine the costing system appropriate to the nature of the company. 3. Office tools for the management and monitoring of production costs.
The present research work consists of carrying out a study of operating costs for a company in the textile sector in the city of Barranquilla, in order to provide relevant information for price, marketing and production decision-making. One of the elements that affect competitiveness in companies is the cost of operation, for which there is a need to carry out cost studies for the company that allow us to know what the elements that actually affect the cost of producing are; In that order of idea, a descriptive study will be carried out to determine what are the costs associated with the production or operation of this company. This type of research has the characteristic of describing which are the elements stated to the costs; This type of research was chosen because there is no manipulation of variables, these are observed and described as they occur in their natural environment. Its methodology is fundamentally descriptive, although it can use some quantitative and qualitative elements. For the development of the research, three (3) stages have been conceived: 1. Initial diagnosis of processes to identify direct, indirect costs and administration expenses. 2. Design the costing system: perform a search in databases to determine the costing system appropriate to the nature of the company. 3. Office tools for the management and monitoring of production costs.
Descripción
Palabras clave
Costo, Estudio de costos, Empresa, Productividad, Cost, Cost study, Company, Productivity
Citación
[N] A. González, A. Valdez, D. Zambrano, A. Zúñiga & A. Ruiz, “Elaboración de un estudio de costos a la empresa ARTETEX de la ciudad de barranquilla”, Investigación y Desarrollo en TIC, vol. x, no. x, pp. 0-0 2020.