Diseño e Implementación del Sistema de Costos por Orden de Producción Para la Empresa Colombosales Sas

Abstract

In this document the collection and analysis of current company information COLOMBOSALES SAS in relation to the costs of processing the mineralized salt, and therefore the development of Design and Implementation of cost system is presented for Production Orders ; since the company currently manages this information and empirically determines the cost of early general of additions and subtractions, but never determined with certainty the actual cost in the manufacture of its mineralized salts. It is extremely important to implement a system of production costs orders, which allows the company to know the real costs in making their salts make management decisions that directly affect the entire company, also they can offer their products on the market at a reasonable cost and open the opportunity to attract new customers and have a competent price. For information to help determine the cost of making a kilo of salt mineralized formats need to be developed also serve as support of the processes taking place in the company. Among the formats of design, which is recommended for the company are: requisitioning of raw materials, as this will control the output of store materials destined for production, .Tarjeta of time, it specified the time spent on each order production (direct labor) or indirect jobs (IT) as well as non-productive time (NPT) that has been in production. Worksheets where all data containing time cards will be summarized. Finally, production orders and cost sheets, where you can plan quantity produced and overall production costs.