Published 2022-10-10
license
Artículos

Design of a model of system of costs by processes in the company of Hoses of Colombia S.A.S.

DOI: https://doi.org/10.22490/ECACEN.6311
Martha Isabel García
Cielo Yamileth Collazos
Concepción Barreda
William Realpe Martínez

The purpose of this research is to design a system of costs by processes, in order to determine the real cost of production in the company Mangueras de Colombia S.A.S, which is dedicated to the manufacture and commercialization of bicolor hose that is used in irrigation and rural aqueducts, using as raw material the recovered low-density plastic

This research uses for its development a deductive methodology under the quantitative paradigm and an empirical-analytical approach in coherence with this, surveys were designed taking into account the premises of cost accounting which were applied to management and collaborators, obtaining partial results that ratify that currently the company of Mangueras de Colombia S.A.S does not know the real cost of production since it has been handled empirically, with the design of the cost system it is intended to demonstrate that with a permanent control of the resources that influence the production process it is possible to achieve an adequate management of the resources and effectively determine the unit costs of production.

As a consequence of the above, this project will allow the improvement of marketing and administrative policies, aimed at achieving the proper functioning and sustainability of the company

keywords: cost system, production costs, direct labor indirect, manufacturing costs, decision making, sustainability
license

Copyright (c) 2022 Documentos de Trabajo ECACEN

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

How to Cite
García, M. I. ., Collazos, C. Y. ., Barreda, C. ., & Realpe Martínez, W. (2022). Design of a model of system of costs by processes in the company of Hoses of Colombia S.A.S. Documentos De Trabajo ECACEN, 2, 117-128. https://doi.org/10.22490/ECACEN.6311
Metrics
Archivos descargados
493
Oct 10 '22Oct 13 '22Oct 16 '22Oct 19 '22Oct 22 '22Oct 25 '22Oct 28 '22Oct 31 '22Nov 01 '22Nov 04 '22Nov 07 '224.0
| |

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.

Design and implemented by