Diseño de un sistema de costos aplicado a la Empresa Homero Ortega P. e Hijos Cía. Ltda.

Abstract

This thesis is focused on designing a Cost System for the Company Homero Ortega e hijos C. Ltda. This system adapts the methodology established in the next cost systems: Job order costing, which accumulates manufacturing costs separately for each job; Process costing that accumulates manufacturing cost separately for each process and Activity based costing, that involves calculation of activity rate and application of overhead costs to products based on their respective activity usage. In the first chapter, I realize a brief description of the company, such as, the corporate philosophy, the organizational structure and the SWOT analysis. In addition, I do a general summary of the production process and final product offered by the company. On the other hand, I mention the theorist fundament of Cost accounting system and different Cost accumulation systems. The next chapter talk about the methodology used to determine the cost of production in the Company Homero Ortega e hijos C. Ltda. Where, I define how to calculate the cost for each process and the form to accumulate the cost of materials, labor and overhead. Also, I present the formats, which should be used to ensure proper operation of the system. Finally, in the third chapter, I make the application of the cost system, which are proposed for the company. For this, I considered the costs and the level of production of the month of August. It is worth mentioning, that in the development of this thesis, the reader will find the different registers and forms that should be used in the proposed system.