Análisis de la implementación de un sistema de costos estándar en la industria manufacturera de muebles metálicos. Caso práctico: Muebles Metálicos Matute

Abstract

The present study proposesthe design and implementationof a standard costs system forcompanies engaged toelaboratehandmademetal furnitureinCuenca,for that reasonitwas taken as areference toMueblesMetálicosMatutefor havingsimilar characteristicstocompanies belonging to thesector.The main motivationfor the development ofthis issue, given the lack ofreliable sourcesofinformationis to providea useful instrumentin decision-making, as itdoes produce or nota particular product;alsoit will allowhelp to determinein a moreaccuratethe profit generated from the sale ofeach itemmanufactured.To performthe realizationof this thesis, we proceeded tocollect information fromthecompany under studyduring themonth of November of 2014 basedon observation,interviewsand field research, to apply thestandard cost systemin the businessand whose resultswere interpretedto thesector.It is noteworthy thatan essential part ofthis research workis the analysis ofbottlenecksthat showhow necessary itis to treat them and resolve them, in addition to revealingthat is necessaryto possessa cost system.