Propuesta de un sistema de costos por órdenes de producción en la generación de servicios en los concesionarios de vehículos caso práctico Chery Cuencauto

Abstract

The integrative project deals with the accounting of costs applied in companies of the automotive services sector as Chery Cuencauto it is. Our objective is to propose a costing system for production orders since the aforementioned company does not have this costing system.

We begins with the analysis of the sector, where it is identified that, despite there is a considerable growth in companies in this sector, most do not have a cost accounting system.

This project also contains the theory behind all of our investigative work. Then the proposal of the system of costs by orders of production was developed, obtaining as a result those raised in the design´s project. Some of these results are: implementation of cost sheets, time cards, determination of Manufacturing Overhead (CIF), management of exclusive accounts of cost accounting, modification to the corporate accounts plan, etc.

Finally, the conclusions and recommendations that we proposed, we are sure that they will be of great help both for the concessionaire, for the reader of the thesis, as well as for any company in the automotive sector