Diseño e implementación de un sistema de costos en el proceso de producción y comercialización para una empresa del sector de vidrios y aluminio para diseños estructurales en la ciudad de Bucaramanga

Abstract

The objective of this project was to design a costing system for the glass and aluminum company in Bucaramanga, seeking to improve this important aspect for the administration of the company, taking into account the need for reliable accounting and financial information for the taking managerial decisions. Seeking to achieve the objectives defined for the project, as a first step a diagnosis was made focused on knowing the processes of the company and the costing method used, in order to establish what their needs were in this regard. Following this, an analysis was made of the costing systems that could be implemented in the company, which were evaluated to make the most appropriate choice according to the organization's requirements. Once the costing system to be used was defined, the office automation tool was designed and elaborated to manage the information related to the costing system. After this, a pilot test of the designed system was carried out, taking the aluminum line as a reference. Finally, recommendations are made to apply this system to the other lines. The completion of the project allowed the improvement of the company's processes, providing the Manager with a tool that supports decision-making.