Análisis de costo de producción, caso laboratorio Luque
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La problemática del presente estudio de caso se basa en establecer cada producto realizado la cantidad real de sus costos de producción, ya que en los procesos actuales de fabricación no existe una adecuada asignación de materiales indirectos en todo el proceso productivo, cuando se inicia una orden de producción, todos los insumos son cargados directamente al costo de producción, quedando inexistente la separación entre materiales Directos e Indirectos.
El objetivo general del presente estudio de caso, es estudiar el actual proceso de producción de Laboratorio Luque del producto estrella hidrolizado de colágeno a través de la distribución de sus costos directos e indirectos para establecer medidas correctivas que reflejen costos más reales.
La metodología de investigación que se utilizó para desarrollar el trabajo de titulación, fue cualitativo y cuantitativo, porque se utilizará en primer lugar la técnica de la encuesta para la obtención de resultados numéricos y porcentuales, pero después se profundizará con la técnica de la entrevista la cual se le realizo a 3 profesionales, para determinar la factibilidad de la propuesta que pueda mejorar la situación actual del manejo de los costos de producción de la empresa Laboratorio Luque S.A.
En base a la investigación realizada se llegó a la conclusión de desarrollar un flujograma y una manual de procesos, a través de la descripción de actividades para los costos primos y los costos indirectos de fabricación. Por lo cual se puede decir que se cumplieron todos los objetivos específicos desarrollados, tanto de la problemática como de la propuesta.
The problem of this case study is based on establishing each product made the actual amount of its production costs, because in the current manufacturing processes there is no adequate allocation of indirect materials, this occurs when a production order is initiated, all the inputs are charged directly to the cost of production, leaving no separation between Direct and Indirect materials. The general objective of this case study is to study the current production process of Luque Laboratories of the collagen hydrolyzed star product through the distribution of its direct and indirect costs to establish corrective measures that reflect more real costs. The research methodology used to develop the following work was qualitative and quantitative, because the survey technique will be used first of all to obtain numerical and percentage results, but then it will be deepened with the interview technique which three professionals were made to determine the feasibility of the proposal that could improve the current situation of the management of the production costs of the company Laboratorio Luque SA Based on the research carried out, it was concluded to develop a flow chart and a process manual, through the description of activities for the prime costs and the indirect manufacturing costs. Therefore, it can be said that all the specific objectives developed, both the problem and the proposal, were met.
The problem of this case study is based on establishing each product made the actual amount of its production costs, because in the current manufacturing processes there is no adequate allocation of indirect materials, this occurs when a production order is initiated, all the inputs are charged directly to the cost of production, leaving no separation between Direct and Indirect materials. The general objective of this case study is to study the current production process of Luque Laboratories of the collagen hydrolyzed star product through the distribution of its direct and indirect costs to establish corrective measures that reflect more real costs. The research methodology used to develop the following work was qualitative and quantitative, because the survey technique will be used first of all to obtain numerical and percentage results, but then it will be deepened with the interview technique which three professionals were made to determine the feasibility of the proposal that could improve the current situation of the management of the production costs of the company Laboratorio Luque SA Based on the research carried out, it was concluded to develop a flow chart and a process manual, through the description of activities for the prime costs and the indirect manufacturing costs. Therefore, it can be said that all the specific objectives developed, both the problem and the proposal, were met.
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COSTO DE PRODUCCION, ORDEN DE PRODUCCION, MATERIALES DIRECTOS, MATERIALES INDIRECTOS