Implementación de un sistema de costos por procesos para la empresa ALPLAS

Abstract

The objective of this integrative project is to implement a process costing system in the company ALPLAS, which is dedicated to the manufacture and packaging of polytube in various dimensions, for this purpose, first an analysis was made at the level of the manufacturing sector at the country level. By not having a detailed record on the consumption of both material and human resources, the determination of the selling price is not correct, although the manager, based on experience and especially analyzing the competition, has estimated a selling price that does not generate the maximum profit. Based on this problem and emphasizing the fact that productive companies seek to be more profitable, it was proposed to implement a cost system that would allow adequate communication between areas for optimal decision making and efficient management of future operations. In order to carry out this analysis, information was collected on each of the expenditures used at the time of manufacturing the polytubes used in the production process, personnel and inventories, which could become a tool that allows ALPLAS to be more competitive in the market. At the end, the conclusions and pertinent recommendations obtained in the development of the project will be presented