Fortalecimiento del costeo en prendas confeccionadas y modificadas en una empresa de la industria textil

Abstract

This internship details the activities and results obtained during the professional internship at Sastrería S&S, a family business with more than 10 years of experience in the textile and apparel sector in Bogota. The main objective of this internship was to strengthen the specific cost model for the company, which would allow a more efficient management of resources and facilitate strategic decision making. During the internship period, an exhaustive diagnosis of the existing accounting and financial processes was carried out, and areas for improvement were identified. During the internship period, a thorough diagnosis of the existing accounting and financial processes was conducted, critical areas for improvement were identified, and solutions tailored to the particular needs of a growing tailor shop were developed.

The implementation of the new costing system included updating financial processes, introducing more efficient accounting methods, and a detailed analysis of the direct and indirect costs associated with both garment alteration services and the design and manufacture of new garments. In addition, a customized office automation tool was developed to facilitate cost tracking and control, as well as to generate accurate and timely financial reports. This report presents in detail the methodologies employed, the challenges faced and the results obtained, including the positive impact on Sastrería S&S's profitability and operational efficiency. Throughout the document, it is evidenced how the application of accounting principles