Diseño de un modelo de costos ABC para la microempresa jepata de la ciudad de Tunja

This work takes as a reference a paw gelatin manufacturing microenterprise in the city of Tunja, which does not have a cost model, this being a tool to improve management and decision making, determining unit production costs. and control of other operations. Given this situation, the model based on...

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Autores:
Ávila Castro, Andrés Felipe
Sánchez Caina, Julián Andrés
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2022
Institución:
Universidad Antonio Nariño
Repositorio:
Repositorio UAN
Idioma:
spa
OAI Identifier:
oai:repositorio.uan.edu.co:123456789/6785
Acceso en línea:
http://repositorio.uan.edu.co/handle/123456789/6785
Palabra clave:
Costos
Costeo basado en actividades
Producción
Microempresa
Gelatina de Pata
Costs
Activity-Based Costing,
Production
Microenterprise
Pata Gelatin
Rights
openAccess
License
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Description
Summary:This work takes as a reference a paw gelatin manufacturing microenterprise in the city of Tunja, which does not have a cost model, this being a tool to improve management and decision making, determining unit production costs. and control of other operations. Given this situation, the model based on costing by ABC activities is designed for the company "Jepata" in order to know precisely the appropriate profit margin that allows generating profitability, growth and competitiveness in the market.