Análisis y determinación de los costos de fabricación en PYMES del sector de metalmecánica, caso de estudio empresa Galvánica Cía Ltda

Abstract

In this investigation, the manufacturing costs of the products are analyzed and determined for Galvánica Cía. Ltda. company, through the application of the costing system for production orders; this, with the intention of making a comparison of the costs that the company maintains, since, throughout its history, it has been calculating it by estimated, without considering the other elements of the cost, which that makes it difficult to know the real cost of the products. On the other hand, we want to demonstrate the importance of the implementation of cost accounting in industries. Through the application of a correct cost system (that adjusts to the needs of the company), which will allow, Top management, to make decisions based on real analysis. For this study to become an effective tool, it is necessary to know the organizational context of the company and in which sector of the industry it operates, as well as to describe the theory in which this investigation is supported, and the necessary documentation that serves as control to meet the objectives of the company. Once this study is concluded, it is intended to offer, not only a tool that allows, through an adequate analysis, to obtain a costing of its products; rather, a tool that allows Top Management to make decisions for their own benefit and for clients.