Implementación de un sistema de costos por órdenes de producción y análisis de la cadena de valor a través de la herramienta 4+plus a la Empresa Konforthogar Cia. Ltda. Para el período 2014

Abstract

The textile and clothing - household linen has won participation in local and international markets, families see the need to decorate your home, giving the room warmth and comfort through products with innovative designs and quality, which has resulted in a favorable impact on this segment. The big chains nationwide support a plan for growth in the supply of products through agreements with local suppliers. This thesis was conducted Konforthogar Company, A manufacturer of household linen, which aims to emphasize the utility that provides a business plan; comprising an orientation - strategic analysis and financial management will serve to meet their current situation in order to be compared against the competition, guide decisions that will be taken in the business over time and submit to the company a strategic groups as internal and external stakeholders; and, on the other hand, a common guideline which will promote shared expectations and objectives at all levels of the organization. Includes implementing a cost system for production orders fit for the company as to start the production process it is done based on requests from customers, therefore, it is essential in an industrial company to determine production costs in which they are incurred to manufacture the product, as well as optimize and manage efficiently and effectively all the resources in production in order not to attribute that emphasize the product costs and reduce waste.