Implementación del sistema de costeo basado en actividades para la industria de confecciones
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo investigativo pretende presentar una propuesta de aplicación del modelo de costeo basados en actividades para los negocios dedicados a la confección de prendas de vestir. El objetivo de este modelo es determinar de qué forma afecta la asignación de costo tradicional a la rentabilidad de estos negocios y a su vez observar los beneficios que aportaría la aplicación del sistema ABC para controlar y optimizar los recursos, que sirva como herramienta a la alta gerencia tomar buenas decisiones, para ello es necesario conocer la situación actual de estos negocios. Por lo tanto, se aplicó el diseño de carácter no experimental apoyada en la investigación descriptiva del enfoque cuantitativo, con el fin de abordar la problemática de estudio mediante la aplicación de las técnicas e instrumentó de recopilación de información encuesta y entrevista. De manera que, se pudo concluir que actualmente las industrias de confección de prenda de vestir (Pymes) carece de un método de costeo que permita determinar y controlar los importes incurridos en el proceso de producción.
De la misma manera, se comparó el uso del método de costeo tradicional actualmente aplicado por las industrias pymes dedicada a la confección de prenda de vestir contra el método de costeo ABC propuesto, notando que el uso del método sugerido identifica los costes indirectos reales utilizados en el proceso de producción, permitiéndola reducción del exceso de importes reconocidos en el inventario de productos terminados. De manera que, se pudo concluir la necesidad de incorporarlo como parte de las actividades internas.
The present investigative work intends to present a proposal of application of the costing model based on activities for the businesses dedicated to the manufacture of garments. The objective of this model is to determine how the allocation of traditional cost affects the profitability of these businesses and in turn observe the benefits that the application of the ABC system would provide to control and optimize resources, which serves as a tool for senior management. make good decisions, for this it is necessary to know the current situation of these businesses. Therefore, the design of a non-experimental nature was supported on the descriptive research of the quantitative approach, in order to address the study problem through the application of the techniques and instrument of information collection, survey and interview. So, it could be concluded that currently the garment manufacturing industries (SMEs) lack a costing method that allows to determine and control the amounts incurred in the production process. In the same way, the use of the traditional costing method currently applied by the SME industries dedicated to garment manufacture against the proposed ABC costing method was compared, noting that the use of the suggested method identifies the actual indirect costs used in the production process, allowing it to reduce the excess of amounts recognized in the inventory of finished products. Thus, it was possible to conclude the need to incorporate it as part of the internal activities.
The present investigative work intends to present a proposal of application of the costing model based on activities for the businesses dedicated to the manufacture of garments. The objective of this model is to determine how the allocation of traditional cost affects the profitability of these businesses and in turn observe the benefits that the application of the ABC system would provide to control and optimize resources, which serves as a tool for senior management. make good decisions, for this it is necessary to know the current situation of these businesses. Therefore, the design of a non-experimental nature was supported on the descriptive research of the quantitative approach, in order to address the study problem through the application of the techniques and instrument of information collection, survey and interview. So, it could be concluded that currently the garment manufacturing industries (SMEs) lack a costing method that allows to determine and control the amounts incurred in the production process. In the same way, the use of the traditional costing method currently applied by the SME industries dedicated to garment manufacture against the proposed ABC costing method was compared, noting that the use of the suggested method identifies the actual indirect costs used in the production process, allowing it to reduce the excess of amounts recognized in the inventory of finished products. Thus, it was possible to conclude the need to incorporate it as part of the internal activities.
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Palabras clave
PRODUCTO, COSTEO, ABC, INVENTARIOS