Diseño de un sistema de costos abc para la empresa Rapifritos Mac

En el presente documento se presenta la descripción de cada una de las etapas realizadas en la empresa Rapifritos Mac en el proceso de diseñar un sistema de costeo ABC con el fin de que la gerencia de la empresa tenga la posibilidad de adoptar un modelo de costeo que le permita conocer el costo real...

Full description

Autores:

Martinez Rodriguez, Miller Gerardo

Tipo de recurso:

http://purl.org/coar/version/c_b1a7d7d4d402bcce

Fecha de publicación:

2016

Institución:

Universidad Industrial de Santander

Repositorio:

Repositorio UIS

Idioma:

spa

OAI Identifier:

oai:noesis.uis.edu.co:20.500.14071/34739

Acceso en línea:

https://noesis.uis.edu.co/handle/20.500.14071/34739
https://noesis.uis.edu.co

Palabra clave:

Costeo Abc
Actividades
Centros De Costos
Inductores De Costo
Estudio De Tiempos.
This document describes all of the stages performed in the company Rapifritos Mac in the process of design an ABC costing system in order to the management of the company has the possibility of adopting a costing model that allows to know the actual cost of production of each reference based on the activities carried out in the production process. As a first step
an initial diagnosis on the cost system and the production process is performed to identify how the company is charging the costs of production to the different products. In the next stage
the entire production process of the company is characterized
detailing each step that conforms it by drawing a flowchart
an operations diagram and a roadmap to subsequently design the abc cost system to be implemented. In the system costs design
activities and cost targets are defined
cost drivers are selected and relate to their respective activities. After designing it
it is implemented by distributing the costs of labor based on a study of times and manufacturing indirect costs based on the drivers. In the last stage of the project the office tool is developed that makes it easier to calculate the costs under the proposed system.

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Attribution-NonCommercial 4.0 International (CC BY-NC 4.0)