Análisis y diseño del sistema de contabilidad gerencial trúput para la empresa Mundiplast Cía. Ltda. para el periodo 2018

Abstract

This project aims to perform the analysis and design of a management accounting system Throughput, which will contribute to the competitiveness of the company; It will be able to employed its resources efficiently and effectively, responding to the market’s needs and adjusting to the different situations. The integrating project consists of four chapters that are developed as follows: Chapter 1 Mundiplast Background and Theoretical Substantiation; Chapter 2 Companies apply the management accounting system; Chapter 3 Throughput Accounting Design; and Chapter 4: Conclusions and Recommendations. This paper presents the story and organization of Mundiplast. In addition to the theoretical substantiation which serves as the basis for the design of the management accounting system. It includes an analysis of the manufacturing industry carries this type of accounting in Cuenca canton through surveys and interviews. The design of throughput management accounting system for Mundiplast considers the restrictions the company has in order to optimize its production systems. Finally, conclusions and recommendations are established based on the study carried out the company considers them for effective decision making.