Sistema de costeo del servicio de mantenimiento de envases de alta presión de la empresa XYZ
Fecha
2019-09-06
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
Este trabajo de titulación, se basa en realizar un sistema de costeo para determinar el costo de producción de los servicios que se brindan en el taller de mantenimiento de envases de alta presión de la empresa XYZ, se realizó un levantamiento de los procesos que se llevan a cabo en dicho taller. Además se debe considerar que el alcance de la investigación es llegar al análisis y evaluación del comportamiento de las variables de estudio, para determinar así el sistema de costeo además de los costos fijos y costos variables de los servicios del taller de mantenimiento de envases de alta presión. El diseño de esta investigación es transversal, dado que la información tanto del levantamiento del proceso del taller de mantenimiento así como también los costos de los insumos, materiales y los gastos asignados para determinar los costos del servicio de mantenimiento de envases fueron tomados en un determinado momento. Los envases de alta presión son utilizados por la industria de gases del aire para distribuir en ellos el sus productos en estado gaseoso. La revisión de estos envases debe ser desarrollada en un taller de mantenimiento de envases calificado de acuerdo a la norma técnica INEN 22. Además de esto, se identificó la estructura de los costos de los servicios de mantenimiento con la finalidad de analizar sus costos fijos y variables, dentro de este análisis se incluiría los principales factores que afecta al costo de estos servicios.
This degree work, is based on a cost system to determine the cost of production of the services provided in the XYZ high-pressure container maintenance workshop, a survey of the processes that are carried out is carried out. One end in the highest saying. In addition, you should consider the scope of the investigation is to arrive at the analysis and evaluation of the behavior of the study variables, to determine the cost system in addition to the fixed costs and variable costs of the services of the workshop of maintenance of high pressure containers. The design of this research is transversal, given that the information on both the maintenance of the maintenance workshop process as well as the costs of the inputs, materials and expenses assigned to determine the costs of the packaging maintenance service were taken at a certain time. High pressure containers are used by the air gas industry to distribute their products in a gaseous state. The review of these packages must be carried out in a qualified container maintenance workshop according to the technical standard INEN 22. In addition to this, the structure of the costs of maintenance services was identified with the specification of analysis of their fixed costs and variables, this analysis will include the main factors that affect the cost of these services
This degree work, is based on a cost system to determine the cost of production of the services provided in the XYZ high-pressure container maintenance workshop, a survey of the processes that are carried out is carried out. One end in the highest saying. In addition, you should consider the scope of the investigation is to arrive at the analysis and evaluation of the behavior of the study variables, to determine the cost system in addition to the fixed costs and variable costs of the services of the workshop of maintenance of high pressure containers. The design of this research is transversal, given that the information on both the maintenance of the maintenance workshop process as well as the costs of the inputs, materials and expenses assigned to determine the costs of the packaging maintenance service were taken at a certain time. High pressure containers are used by the air gas industry to distribute their products in a gaseous state. The review of these packages must be carried out in a qualified container maintenance workshop according to the technical standard INEN 22. In addition to this, the structure of the costs of maintenance services was identified with the specification of analysis of their fixed costs and variables, this analysis will include the main factors that affect the cost of these services
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SISTEMA DE COSTEO, PRECIO DE VENTA AL PÚBLICO, COSTOS VARIABLES, COSTOS FIJOS