Diseño de una propuesta para la implementación de un sistema de costos para la microempresa “tu Café” en la ciudad de Bogotá en el año 2020
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Date
2020-06-08
Director(s)
Publisher
Universidad Antonio Nariño
Campus
Program
Degree obtained
Document type
COAR type
http://purl.org/coar/resource_type/c_7a1f
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Abstract
The present work of degree is oriented to the "DESIGN OF A PROPOSAL FOR THE
IMPLEMENTATION OF A SYSTEM OF COSTS FOR THE MICRO-ENTERPRISE" YOUR
COFFEE "IN THE CITY OF BOGOTÁ IN THE YEAR 2020" because the economic activity
that the micro-enterprise is dedicated is the coffee production..
TU CAFÉ is a family micro-business belonging to Mr. Antonio Páez Galindo and is
located in the center of Bogotá D.C. Currently, the microenterprise does not have a cost system;
and the final price of the production is obtained from the calculations in an estimated way
according to the experience in works carried out in previous years.
In this system proposal it allows you to take into account all the expenses incurred in the
coffee production process, determined the unit cost with greater precision, helping the
entrepreneur to make better business decisions according to the sale price. As part of the research
process, the production processes for the production of the microenterprise product will be
examined, and a proposal will be made for a cost system that is more adapted. (Cabrera, 2012).