Propuesta de distribución del costo de absorción para una empresa el sector industrial de fabricación de tubería y accesorios sector de Cota Cundinamarca.

Abstract

This research work is focused on generating a proposal on how the distribution and allocation of the absorption cost to the production process is carried out in an industrial company located in the town of Cota Cundinamarca, for this the three cost elements will be analyzed. (Raw Material, Direct Labor and Indirect Manufacturing Costs). Based on this evaluation, it is intended to identify the appropriate methodology to distribute the production cost to the manufactured products and thus obtain the total unit cost for each unit in the two production processes that the company manages, which are; injection process and extrusion process. The system that is currently used for the allocation of raw materials is through production orders, these do not have MOD or CIF allocation, production is based on the volume per kilos in the two processes, where the analysis will be focused to determine the allocation of costs that cannot be established in the production order (OP), it should be noted that the evaluation will be focused on production costs. With this, it is intended to present to the Management the indicators that represent the profitability in each of its lines of manufactured products and in this way be able to make the right decisions that allow it to generate competitive strategies in the market.