Sistema de costeo para la empresa WD CONSTRUDRYWALL S.A.S

Abstract

WD Construdrywall S.A.S is a company whose main activity is the construction of buildings and civil engineering works; the internship was carried out in the city of Bogotá. The objective of this project is to make a diagnosis of the company, find the budgeted rate of indirect manufacturing costs and design a system of production costs, which allows the company to know the costs incurred in the provision of each service. and make sound financial decisions. To meet the initial objectives, the organization was diagnosed, materials, labor and indirect manufacturing costs were classified. Finding the budgeted manufacturing overhead rate for the period by dividing the budgeted manufacturing overhead for the period by direct labor hours worked for the same period in order to settle the overhead for each service order.