Diseño e Implementación De Un Sistema De Costos Por Ordenes Para La Empresa Golosinas Helados & Amasijos Belén S.A.S
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Date
2021-06-04
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Publisher
Universidad Antonio Nariño
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Degree obtained
Document type
COAR type
http://purl.org/coar/resource_type/c_7a1f
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Abstract
This research was carried out in order to design and implement a costing system that
allows to know the reality of production costs, to know the management and distribution of
manufacturing costs to microenterprises engaged in the production and marketing of
perishable and frozen products in a traditional or handmade way. The realization of this
project will allow to identify and measure the three main elements of the cost such as: raw
material, labor and indirect manufacturing costs used to obtain a product, as well as it will
facilitate the managers of the organization to carry out a planning that allows to measure and
establish the objectives that facilitate the decision making in front of the management and
purchase of raw materials, storage and control of finished product. The calculation of costs
is essential for the planning of products as well as for the determination of sales prices and
inventory control, so the organization will have adequate tools to compete healthily in the
market and have a growth over time.