Diseño de un sistema de costos para la empresa comercializadora Aldus Ltda

Abstract

The administrative changes that have been presented in the administration of the company "COMERCIALIZADORA ALDUS LTDA” didn't always have a good control of budgets for the production areas and sales; neither of the costs directly associated to these. For the above-mentioned, the necessity arises of designing a system that allows identifying with clarity all the direct and indirect costs associated to the processes; its balance point and other information for the correct taking of decisions. With the objective to identify what would be the best system of costs for the company, a series of investigations on the different models of finance costs existent were taken. Some studies of methods and times of all the activities related with the processes were taken too, the spaces or local areas of the company were analyzed assigned for the transformation and the storage and it was validated the distribution methodology and other elements that contribute value to the final product. The study was of qualitative descriptive type, this method helps to understand the processes flagrantly, by means of the identification, formalization and analysis of risks. After the studies a document of costs was elaborated by product, the company was divided in three processes to make a more transparent and clearer system of costs and this way not to recharge costs to a product more than to other and were consolidated all the information in more solid bases for the association of the costs for each one of the products allowing better results for the company starting from real information.