Desarrollo de un sistema de costos de producción por proceso en Multibocel S.A.S

Abstract

Multibocel SAS is a micro-company that is dedicated to the elaboration, manufacture and assembly of auto parts for automotive vehicles. It was established in 2000 by Mr. Hernán Molina, years later Mr. Fabio Enrique Builes, together with his work partners, decided to acquire the factory, located in the 7 de Agosto neighborhood in the city of Bogotá; sector attended by the sale of these accessories for the entire range of vehicles and motorcycles. Currently the company has eight (8) workers to provide a quality service and good care. The company does not define a production cost structure for products, so it is convenient to formalize these costing systems that allow you to objectively allocate your expenses, price adjustment, and especially your costs; It is important to highlight that these elements constitute effective management tools for the good use of resources. Additionally, the diagnostic techniques also use a favorable function for Multibocel S.A.S as its development presents a real panorama in all its functional areas, allowing it to achieve effectiveness in decision-making and, above all, to fully implement its objectives.