Propuesta de mejoramiento en la gestión de los costos para la compañía Procarsa, provincia del Guayas, cantón Durán
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación tiene como propósito implementar un
procedimiento de gestión para los costos que se incurren en la compañía objeto de estudio. La
necesidad de esta implementación está dada por la omisión de indicadores tan importantes
como el costo de producción en el proceso de toma de decisiones. En este sentido la empresa
ha tenido elevados costos de producción; lo que ha disminuido a niveles de imperceptible
rentabilidad, las utilidades obtenidas.
La metodología aplicada para diagnosticar el estado actual de los costos es de enfoque
exploratorio-descriptivo, ejecutándose para la obtención de la información la técnica de
encuestas y entrevistas. También se aplicaron métodos propios de la disciplina financiera,
siendo este el análisis del estado de resultados de la compañía para tres periodos, a través de la
evaluación del margen bruto y margen neto de utilidad.
Se diseñó e implementó un procedimiento para la gestión de los costos en la empresa,
como resultado del diagnóstico realizado. Este procedimiento cuenta con cuatro etapas, que
van desde lo general hasta lo particular, en aras de desentrañar todos los aspectos que se
relacionan e indicen en el costo de producción. Se analizan además los costos de calidad por
considerarse a esta última como un factor de ventaja competitiva esencial en función de las
condiciones del entorno de la entidad. El diagrama de Pareto presentado permite establecer
cuáles costos son los más importantes, resultando ser los relacionados a la no calidad del
producto.
Se calculó el costo total de producción para el periodo contable que se analiza,
determinando para ello una fórmula que, si bien es tradicional, continua vigente como
herramienta básica en el establecimiento de costos.
The present research work has the purpose of implementing a management procedure for the costs incurred by the company under study. The need for this implementation is given by the omission of indicators as important as the cost of production in the decision-making process. In this sense, the company has had excessive costs of production, which has diminished to levels of imperceptible profitability, the profits obtained. The methodology applied to diagnose the current state of the costs is of an exploratorydescriptive approach, being executed for the obtaining of the information the technique of surveys and interviews. Also applied were methods of financial discipline, this being the analysis of the company's income statement for three periods, through the evaluation of gross margin and net profit margin. A procedure for the management of costs in the company was designed and implemented, because of the diagnosis made. This procedure has four stages, ranging from the general to the particular, to unravel all the aspects that are related and indicated in the cost of production. Quality costs are also analyzed as the latter is considered as a factor of essential competitive advantage depending on the conditions of the entity's environment. The Pareto diagram presented allows to establish which costs are the most important, resulting being those related to the non-quality of the product. The total cost of production was calculated for the accounting period being analyzed, determining for this a formula that, although traditional, is still in force as a basic tool in the establishment of costs.
The present research work has the purpose of implementing a management procedure for the costs incurred by the company under study. The need for this implementation is given by the omission of indicators as important as the cost of production in the decision-making process. In this sense, the company has had excessive costs of production, which has diminished to levels of imperceptible profitability, the profits obtained. The methodology applied to diagnose the current state of the costs is of an exploratorydescriptive approach, being executed for the obtaining of the information the technique of surveys and interviews. Also applied were methods of financial discipline, this being the analysis of the company's income statement for three periods, through the evaluation of gross margin and net profit margin. A procedure for the management of costs in the company was designed and implemented, because of the diagnosis made. This procedure has four stages, ranging from the general to the particular, to unravel all the aspects that are related and indicated in the cost of production. Quality costs are also analyzed as the latter is considered as a factor of essential competitive advantage depending on the conditions of the entity's environment. The Pareto diagram presented allows to establish which costs are the most important, resulting being those related to the non-quality of the product. The total cost of production was calculated for the accounting period being analyzed, determining for this a formula that, although traditional, is still in force as a basic tool in the establishment of costs.
Descripción
Palabras clave
COSTOS, CALIDAD, GESTIÓN, PROCEDIMIENTO