Sistema de costeo para la toma de decisiones financieras en Agrocompany S.A
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La empresa Agrocompany se dedica al tratamiento, almacenamiento y comercialización de arroz en el mercado ecuatoriano. El presente proyecto se realizó con la finalidad de diseñar un modelo de sistema de costeo del servicio de Agrocompany S. A., con el propósito de tomar decisiones financieras por parte de la alta gerencia y detectar el grado de organización que tiene el departamento contable con en el costeo de arroz. La necesidad de la empresa Agrocompany, es contar sistema de costeo idóneo del servicio para el departamento contable, que permita mejorar la administración del área de contabilidad, debido que el principal factor de la problemática consiste que el área contable no cuenta con métodos y sistemas para registrar y controlar los costos de la empresa, no se han tecnificado en la forma que la dinamia del negocio requiere, porque el costeo se realiza en excel y sin un estudio profundo de los diferentes tipos de costos incurridos en las diferentes fases del proceso operativo de la empresa El diseño de la investigación para el presente trabajo es de campo, de tipo descriptivo y analítico, lo cual permitió analizar el contexto del departamento de contabilidad y reconocer las debilidades manifestadas. En la recopilación y análisis de los datos obtenidos en el área de contabilidad se utilizaron las técnicas de encuesta y la revisión documental. Los instrumentos de investigación fueron cuestionarios y documentos utilizados en el área de contabilidad.
The company Agrocompany is dedicated to the treatment, storage and marketing of rice in the Ecuadorian market. The present project was carried out with the purpose of designing a model of the cost system of the service of Agrocompany SA, with the purpose of making financial decisions by the top management and detect the degree of organization that the accounting department has in the costing of rice. The need of the company Agrocompany, is to have the appropriate costing system of the service for the accounting department, which allows improving the administration of the accounting area, because the main factor of the problem is that the accounting area does not have methods and systems for register and control the costs of the company, they have not been technified in the way that the dynamics of the business requires, because the costing is done in excel and without an in-depth study of the different types of costs incurred in the different phases of the operating process of the company The design of the research for the present work is of field, of descriptive and analytical type, which allowed to analyze the context of the accounting department and to recognize the manifested weaknesses. In the collection and analysis of the data obtained in the accounting area, the survey techniques and the documentary review were used. The research instruments were questionnaires and documents used in the accounting area.
The company Agrocompany is dedicated to the treatment, storage and marketing of rice in the Ecuadorian market. The present project was carried out with the purpose of designing a model of the cost system of the service of Agrocompany SA, with the purpose of making financial decisions by the top management and detect the degree of organization that the accounting department has in the costing of rice. The need of the company Agrocompany, is to have the appropriate costing system of the service for the accounting department, which allows improving the administration of the accounting area, because the main factor of the problem is that the accounting area does not have methods and systems for register and control the costs of the company, they have not been technified in the way that the dynamics of the business requires, because the costing is done in excel and without an in-depth study of the different types of costs incurred in the different phases of the operating process of the company The design of the research for the present work is of field, of descriptive and analytical type, which allowed to analyze the context of the accounting department and to recognize the manifested weaknesses. In the collection and analysis of the data obtained in the accounting area, the survey techniques and the documentary review were used. The research instruments were questionnaires and documents used in the accounting area.
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COSTEO, ARROZ, COSTO UNITARIO, COPRODUCTOS