Propuesta metodológica para un sistema de costos con datos predeterminados. Caso de estudio: empresa de ensamblaje de tarjetas electrónicas

Abstract

This project presents a cost proposal related to accounting, administrative and financial control. It is studied in three stages: a cost accumulation system that allows optimization and development through cost centers, together with the use of predetermined data. In order to find out an approximated cost of production for each item, of a company that assembles television electronic cards through two assembly lines: automatic and semiautomatic.

A cost accumulation system by process of fabrication, is designed for a production without inventories of products in process and with the units totally finished at the end of the period, in which two or more process intervene. Cost center accounting is a system that measures the plans and actions of each area or center. Taking this information into account, the estimated cost is analyzed from an ordinary minimum squared method and weighted moving averages, concluding with a system of standard costing which analyses random variations resulting.

The study carried out provides tools that promote timely and accurate costs, to strengthen strategic decision making in the company.