Sistema de costos por órdenes de producción para productos Macrilplas Ltda

Abstract

This graduation project focuses on the design and implementation of a cost system by production orders for the company PRODUCTOS MACRILPLAS S.A.S. The implementation of this system represents a significant advancement in business management by providing a precise tool for calculating costs associated with the production of goods. Specifically designed for the manufacturing of tempera palettes, the system allows for a detailed breakdown of each component of production costs, from direct materials to indirect manufacturing costs. Additionally, the system is notable for its adaptability, as it can be easily adjusted for other products manufactured by the company, thereby enhancing operational efficiency and eliminating the need for separate cost systems for each product. The project concludes that implementing the cost system by production orders improves strategic decision-making and ensures efficient resource allocation. It allows for accurate identification and calculation of production costs, helping to set appropriate selling prices and ensure long-term financial sustainability. Key recommendations include prioritizing the reduction of indirect manufacturing costs and conducting detailed analyses of manufacturing processes to identify areas for improvement.