Análisis e implementación de un sistema de costos de producción de insumos médicos en la Empresa Hospilife Medical Cia. Ltda, en el año 2013

Abstract

The objective of this research is the implementation of a cost system suitable for the production company “HOSPILIFE MEDICAL”, that suits your needs and feasible, it will become an essential tool for proper decision-making and contribute to the development of business activities.

In the first part the corporate environment of the company comprises the following detailed: brief historical overview, regulatory framework, economic movement, organizational structure and functions performed on it.

Continuing where the second part defines Cost Accounting including their classification, objectives, elements such as raw material, labor and manufacturing overhead, and basic cost accumulation systems; formed similarly defined inventories, and importance of these valuation methods.

In the third part wills be the implementation of the system of production costs to the company.

Finally in Chapter four presents the conclusions which comprise the substantial points of the analysis, and the respective recommendations that can be consider by the company's decision-making process.