Propuesta de un sistema de costos basado en las actividades para el mejoramiento de Confecciones G&G.
Fecha
2018
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Con el transcurso de los años la contabilidad de costos tradicional se encuentra en un
estado de obsolescencia debido a que no se adapta a situaciones cada vez más complejas
acerca del manejo de las operaciones. Por lo tanto, en el presente trabajo de tesis se
muestra como propuesta la aplicación del sistema de costo ABC en el negocio
Confecciones G&G el cual asigna los costos de forma empírica a sus uniformes escolares
deportivos. Este modelo al ser una herramienta gerencial para toma de decisiones permitirá
identificar los costos directos de las actividades que se desarrollan al momento de la
elaboración de los productos, además de controlar y optimizar recursos. Para el desarrollo
de la misma primero fue necesario recopilar conceptos acerca del sistema de costos ABC,
posteriormente contar con información relevante sobre la situación actual del negocio
incluyendo procesos y actividades que generan valor, y por último determinar si es factible
la implementación de este sistema: todo esto se obtuvo mediante la realización de
entrevista a las diferentes áreas involucradas en el proceso de producción. Se concluyó que
al encontrar costos innecesarios en los que incurre este negocio, se pudo constatar la falta
que hace mejorar sus sistemas de costes.
Over the years, traditional cost accounting is in a state of obsolescence because it does not adapt to increasingly complex situations regarding the management of operations. Therefore, in the present thesis work the application of the ABC cost system in the Confecciones G & G business is shown as a proposal, which allocates the costs empirically to their sports school uniforms. This model, being a managerial tool for decision making, will allow to identify the direct costs of the activities that are developed at the time of the elaboration of the products, besides controlling and optimizing resources. For the development of the same first it was necessary to collect concepts about the ABC cost system, then have relevant information on the current business situation including processes and activities that generate value, and finally determine if the implementation of this system is feasible: All this was obtained by conducting interviews to the different areas involved in the production process. It was concluded that by finding unnecessary costs incurred by this business, it was possible to confirm the lack of improvement in their cost systems.
Over the years, traditional cost accounting is in a state of obsolescence because it does not adapt to increasingly complex situations regarding the management of operations. Therefore, in the present thesis work the application of the ABC cost system in the Confecciones G & G business is shown as a proposal, which allocates the costs empirically to their sports school uniforms. This model, being a managerial tool for decision making, will allow to identify the direct costs of the activities that are developed at the time of the elaboration of the products, besides controlling and optimizing resources. For the development of the same first it was necessary to collect concepts about the ABC cost system, then have relevant information on the current business situation including processes and activities that generate value, and finally determine if the implementation of this system is feasible: All this was obtained by conducting interviews to the different areas involved in the production process. It was concluded that by finding unnecessary costs incurred by this business, it was possible to confirm the lack of improvement in their cost systems.
Descripción
Palabras clave
SISTEMAS, CONTROL, PROCEDIMIENTOS., COSTOS