Diseño de un sistema de costos estándar en un emprendimiento de accesorios artesanales para niñas

This work is based on a design of a standard cost system that allows meeting the needs of entrepreneurs of handmade accessories for girls who do not have the necessary knowledge to design and manage a cost system in which they can also establish sales prices. without having to depend entirely on the...

Full description

Autores:
Villafañe Díaz, Stephanye María
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2020
Institución:
Universidad Antonio Nariño
Repositorio:
Repositorio UAN
Idioma:
spa
OAI Identifier:
oai:repositorio.uan.edu.co:123456789/3232
Acceso en línea:
http://repositorio.uan.edu.co/handle/123456789/3232
Palabra clave:
Emprendimiento
Costos Estándar
Establecimiento de Precios
Control
Variación
Entrepreneurship
standard cost systems
pricing
control
variance
Rights
restrictedAccess
License
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Description
Summary:This work is based on a design of a standard cost system that allows meeting the needs of entrepreneurs of handmade accessories for girls who do not have the necessary knowledge to design and manage a cost system in which they can also establish sales prices. without having to depend entirely on the sales prices of your competition as well as having reliable and timely information for decision-making. To carry out this design, it was necessary to collect data and information from one of the enterprises of handmade accessories for girls in the city of Santa Marta, which has three years of experience in the market and produces its products through 5 processes of production and in turn considering cost elements such as: Raw material, labor and indirect manufacturing costs.