Análisis y determinación de los costos de producción de refrigeradores de la empresa Fibro Acero S.A.

Abstract

The following degree work under the integrative project modality is focused on the accounting cost of the industrial company Fibro Acero S.A. with the objective of determining the production costs of refrigerators of the "Proyecto Frio" through a comparative production analysis. In the first instance, a preliminary knowledge of the organization and other guidelines are made to clarify the position of the organization in relation to the market. Another point to be discussed is the theoretical foundation to which this research is subjected, exemplifying the existing methods and strategies to carry out the activities of companies belonging to the industrial segment. With these mentioned points we proceed to apply the costing system selected for the study project in which each element of the cost is segregated with their respective treatment through the implementation of control documents that contribute to the attainment of the proposed objectives. Finally, after concluding with the productive process, conclusions and recommendations suitable for the users of the information are proposed, among which are: the corporate governance of the company source of study, other industrial companies and independent readers as students of related careers.