Diseño de sistema de costeo por órdenes de producción para la compañía Industrias Tema Ltda.

Abstract

This work is part of the development and result of the internship carried out in the city of Bogotá, in the company Industrias Tema Ltda, a company dedicated to the manufacture of metal products for structural and architectural use. This work aims to capture the cost system designed, according to the needs of the company Industrias tema Ltda, this in order to improve the company's processes by providing benefits in decision-making compared to costs and pricing, have a greater certainty of the returns that each project leaves, a more accurate sale price. In order to fulfill the proposed objective, a diagnosis of the company is carried out and the production processes are surveyed; The cost system for production orders is identified, it is the one that best adapts to the characteristics of the company and generates value for senior management for decision-making, and as a final result, a manual and an application are delivered to the company in Excel that supports as work tools in the costing process for each project of the company outlined in the cost system by production order.