Propuesta de diseño de un sistema de costos para una MiPYME de artes gráficas

Abstract

The graphic arts sector in Colombia has one of its main market niches in the city of Bogota, specifically in the Ricaurte neighborhood, where MSMEs are generally found that are responsible for multiple activities ranging from lithographic printing, packaging, labels, post-printing activities, book printing, among other activities of a wide range of services. Given the wide variety of services, it is common denominator, that much of the contracted work is done on the basis of work orders where the costs associated with manufacturing are not fully defined giving rise to ambiguities when determining the profit of each job, that is why, This is why this document aims to develop a costing system that serves as a tool for business owners to have clarity on the costs incurred in their daily activities and thus have the certainty of their profit margin, likewise, it is intended to evaluate the impacts associated with this project, as well as financial validation against other market solutions.