Implementación de un sistema de costeo que permita optimizar la rentabilidad en la empresa “Fabrica de Bocadillos La Uvita”

Abstract

This work is part of the result of the internship carried out in the Department of Santander municipality of Guavatá, in La Uvita Sandwich Factory, a company dedicated to the production, manufacture and commercialization of the Vegan Guava sandwich. The objective of this project is to design a manual cone system for the Fabrica de Bocadillos la Uvita company, seeking to improve this important aspect for business administration, taking into account its growth in the market and the need to have real information for the decision making. To meet the objectives defined in the project, an initial diagnosis was made focused on knowing the processes of the company from the reception of guava to the commercialization of the products and thus being able to establish what their needs were in this aspect, then an analysis of the cost system that could be implemented in the Factory according to your requirements. Once the cost system was defined, the design was carried out taking as reference the products with the highest turnover within the company As a result, the cost system is implemented for the production process of the veleño sandwich, the fish markets and the arrobas, contributing to the improvement of the company's processes and its growth in the market and generating benefits in its profitability.