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Please use this identifier to cite or link to this item:
https://hdl.handle.net/20.500.11839/7159| Title: | Diseño de un sistema de costeo para la empresa M&A construcciones e ingeniería S.A.S. |
| Authors: | Montoya Acuña, Julian Ricardo |
| Thesis advisor: | Vargas Barrera, Rafael |
| License type: | Atribución – No comercial – Sin Derivar |
| Keywords: | Control de costos;Estructura organizacional;Sistema de costeo;Costing system;Costs control;Organizational structure;Tesis y disertaciones académicas |
| Issue Date: | 10-Aug-2017 |
| Publisher: | Fundación Universidad de América |
| Resumen: | El trabajo busca describir el sistema de costeo ABC, que pretende diseñarse para le empresa M&A y así mismo, hacer una contextualización de la empresa en el mercado colombiano. Inicialmente, se estudió a fondo la empresa M&A desde su contabilidad hasta su parte organizacional, se describe a fondo el proceso para el cual se va a diseñar el sistema de costeo; seguido de esto, se hace una clasificación para centros de trabajos y centros de costo. Así mismo se busca clasificar y agrupar los costos del proceso a estos centros descritos, para esto, se debe diseñar una estructura de costos en la cual se especifique y se describa cada uno de los ítems de estos que permitan agruparlos de manera adecuada. |
| Abstract: | The work seeks to describe the ABC costing system, which aims to be designed for the M & A company and, likewise, to contextualise the company in the Colombian market. Initially, the M & A company was thoroughly studied from its accounting to its organizational part, the process for which the costing system is going to be designed is thoroughly described; followed by this, a classification is made for work centers and cost centers. Likewise, it is sought to classify and group the costs of the process to these described centers, for this, a cost structure must be designed in which each of the items of these is specified and described so that they can be grouped appropriately. |
| URI: | http://hdl.handle.net/20.500.11839/7159 |
| Citation: | APA 6th - Montoya Acuña, J. R. (2017) Diseño de un sistema de costeo para la empresa M&A construcciones e ingeniería S.A.S. (Monografía). Fundación Universidad de América. Retrieved from http://hdl.handle.net/20.500.11839/7159 |
| Appears in Collections: | Trabajos de grado - Gerencia de Empresas |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 640162-2017-II-GE.pdf | 1.89 MB | Adobe PDF | View/Open |
