Análisis y diseño de un sistema de costos por órdenes de producción para la división de talleres de la Empresa Chinatrend S. A. período 2014

Abstract

The present work was developed with the aim of demonstrating that the cost accounting for production orders can also be applied to companies, whose business is the provision of a service, for this reason we apply it to a dealer named Chinatrend, one of activities of vehicle maintenance service.

It Costs system is applicable to the dealership because work orders handled Chinatrend vary according to the specifications and needs of each client, usually not repeated. Chinatrend has motivated us to develop this work, because they need to know with certainty what would be the cost of producing each maintenance order, know the processes required to adopt a system of cost accounting, because they want to expand as a company installing an own workshop.

By the time the Concessionaire provides services to an authorized maintenance workshop, therefore, requires knowledge Chinatrend; the benefits of implementing a cost system for production orders, the production cost of each work order, know the resources to set up their own workshop.

Using a system of costs orders, the company will see clearly that production element is the one that most costs, determine whether resources used in production were utilized efficiently and if necessary take corrective measures. Once you know your cost may set prices clearly and not empirically as it has been doing until now.

Management can make better decisions with more accurate information provided by the system costs for production orders.