Diseño de una estructura de costos para la empresa Scrape Legs en la ciudad de Medellín para el año 2011

Abstract

This thesis had the goal to design a structure of costs for the enterprise SCRAPE LEGS, located in Medellin city in 2011. To fulfill this goal, the processes and elements of the costs were identified for the making of products, then every activity was analyzed in order to determine if these ones added or destroyed values. Consequently, a balance sheet was made, where the values of the raw material can be calculated according to unit values and quantities, the total amount of the labor, according to each process, the total amount of fixed costs annually and the percentage of participation of each reference of the product derived from the whole production, the total amount of the product and sale price, taking into account the percentage of utility. With the design of these costs structure, the enterprise SCRAPE LEGS will have a more solid basis for making decisions, based on the information given by the system.