Diseño de un sistema de costeo denominado Activity Basic Costing (ABC) para optimizar la gestión financiera y productiva de la empresa PROEXPO Procesadora y Exportadora de Mariscos S.A ubicada en la Ciudad de Guayaquil para el año 2016
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Fecha
2015
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo propone la determinación y análisis comparativo entre el actual sistema de costeo que utiliza la empresa Procesadora y Exportadora de Mariscos, en los actuales momentos frente al sistema de costeo ABC, el cual en nuestro medio es aún incipiente y sin duda alguna nos llevará a múltiples discusiones para su aplicación. Lo interesante del proyecto es la competitividad que lograría la empresa con su implementación, mejorando la asignación de sus costos indirectos de fabricación al poder identificar sus actividades o secciones, que están generando excesivos costos y que por ende se requiere su análisis de desviación y su respectiva corrección. Tradicionalmente el camarón ha sido exportado a mercados de gran volumen de consumo, como el estadounidense y el europeo; creciendo a nivel de producción y exportación en los últimos años. Contar que la empresa tenga un sistema que le permita innovar, crear reportes administrativos-financieros con eficiencia, toma oportuna de decisiones hace que éste no trabaje de forma independiente y obligatoria, sino que se adapte a las necesidades y requerimientos de la empresa.
This paper proposes the identification and comparative analysis between the current costing system uses the processor and exporter of seafood at the present time against ABC costing system, which in our country is still in its infancy and undoubtedly will lead to multiple threads for your application. The interesting project is the competitiveness that the company achieved its implementation to improve the allocation of its manufacturing overhead costs to their activities or to identify sections that are generating excessive costs and thus its deviation analysis and their respective correction is required. Traditionally shrimp was exported to large markets of consumption, such as the US and Europe; growing level of production and export in recent years. Mention that the company has a system that allows innovate, create administrative-financial reports efficiently, timely decision-making makes it not work independently and compulsory, but that suits the needs and requirements of the company.
This paper proposes the identification and comparative analysis between the current costing system uses the processor and exporter of seafood at the present time against ABC costing system, which in our country is still in its infancy and undoubtedly will lead to multiple threads for your application. The interesting project is the competitiveness that the company achieved its implementation to improve the allocation of its manufacturing overhead costs to their activities or to identify sections that are generating excessive costs and thus its deviation analysis and their respective correction is required. Traditionally shrimp was exported to large markets of consumption, such as the US and Europe; growing level of production and export in recent years. Mention that the company has a system that allows innovate, create administrative-financial reports efficiently, timely decision-making makes it not work independently and compulsory, but that suits the needs and requirements of the company.
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Sistema de información en linea, Optimización, Gestión de la producción, EXPORTACIONES