Formulación de un plan de proyecto para la implementación de un sistema de costos por procesos para la empresa VISEG SAS, siguiendo las buenas prácticas del PMI

Abstract

VISEG SAS presents a problem in the financial analysis of its processes in relation to the management of the plant, compared to what is reflected in the income statements. The company is aware that its production process is not parallel to the financial information, that is, there are several inconsistencies between the two realities and it does not have the capacity to measure profitability in a sectorized way in each of its production lines. During the implementation of its current ERP, this was designed by the administration without fully understanding the production process and it was not taken into account that the financial scope of the processes must provide the necessary detail for decision-making. However, at VISEG SAS it was decided to set up a standardized cost model that does not allow its processes to be read independently. It is important to clarify that today the general management of the company is aware of this problem and has placed it at the first level of relevance, betting that the company updates its entire financial information system based on the real recognition of its fixed assets and landing the information on times and movements so that it is reflected in the operational reality. Taking into account the above, this project will be strongly framed in the activation of the plant and will accompany the production team in finding the best alternative so that its processes reflect the required information with the corresponding quality in order to be able to carry out a costing that becomes a strategic tool for the company.