COST SYSTEM FOR PRODUCTION ORDERS AND OPERATIONAL-ACCOUNTING CONTROL
Keywords:
Sistema de costos, Órdenes de producción, Control operativoAbstract
In a market as competitive as it currently exists, knowing the costs of a business effectively can be essential. Companies must be clear that the expenses they have are directly related to the goods or services they offer. It should be known that this market is managed with small profit margins as a result of the fact that the raw material does not present conversion tables of its costs, it does not value the losses and waste, in addition, the machine hours used for a number of finished products are unknown., which directly affects labor to determine non-productive time. These companies manage their costs without allocating resources correctly to production orders, specifically in costs, causing their profits to be significantly affected.
Keywords: Cost system, Production orders, Operational controlh.
Downloads
References
Bravo, O. G. (2010). Contabilidad de Costos (Tercera ed.). Colombia, Bogotá: MCGrawHill.
Cabrera, N. (2012). Implementación de un sistema de contabilidad de costos y su incidencia en la presentación de estados financieros de la empresa siderúrgica fundiciones aceros industriales MEJIA VILLAVIDENCIO FIAM CI LTDA. Cuenca: Universidad Politécnica Salesiana.
Cifuentes, B. G. (2018). Costos para gerenciar organizaciones manufactureras, comerciales y de servicio (Segunda ed.). Bogotá Colombia: Universidad del Norte.
Cuevas, C. F. (2001). Contabilidad de Costos. Bogotá, Colombia: Pearson Educación de Colombia Ltda.
Eslava, J. (2013). La gestión de control de la empresa. Madrid: ESIC EDITORIAL.
Jara, E. (2009). Control en el proceso administrativo. Ambato: Universidad Técnica de Ambato.
Molina, A. (2007). Contabilidad de costos. Grafitext.
Rojas Medina, R. (2007). Sistema de costos en un proceso para su implementación (Primera ed ed.). Colombia: Univ. Nacional de Colombia.