Sistema de costo gerencial para la maximización de las utilidades en la empresa LABSAD Importadora y Formuladora CIA. LTDA

Abstract

This integrative project includes the analysis and design of a management accounting system for the company "LABSAD Importadora y Formuladora Cía. Ltda.", which pretends to give a different perspective in the assignment of resources incorporating the scarcity principle projected to contribute to the decision making and to improve the competitiveness of the company. This project is focused on the company "LABSAD Importadora y Formuladora Cía. Ltda.", of which a review of its history and organization is given. Next, information is compiled on the use of productive resources of the company in the years 2021 and 2022, which will serve as the basis for the design of a management accounting system. It is based on the theory of constraints (TOC), which is a methodology that analyzes the existing limitations in the operational part of a company, in order to optimize its production systems and reduce manufacturing costs. The management accounting system provides as a result the optimal production quantities through the use of linear programming tools; for which the calculation of a unitary trúput and the projected restrictions for the years 2023 are used, understanding that the restrictions addressed are those of demand and production times. Subsequently, the cost statement and income statement are projected, the latter being developed based on both accounting and economic perspectives, in addition to financial profitability ratios. Finally, conclusions and recommendations are drawn on how this information can be useful for effective decision making