Diseño de un sistema de costos por procesos para medir la rentabilidad en la compañía Oropapel S.A.

Abstract

The present case study proposes as a general objective to design a system of costs by processes with their respective accounting entries and State of Production Costs through the study of the theoretical framework to know the real costs of production and make efficient decisions in the operational management of the Company Oropapel SA On the other hand, it is intended to determine the elements of the cost to elaborate the state of production costs involved in the System of costs for processes, at the same time to know the importance of the implementation of a system of costs by processes for the production companies. The present work contributes to the processes of educational training since it presents a practical way of applying cost systems by processes since it has been developed through a method of theoretical analysis based on the foundations of different authors and practical developments. It was evident in the elaboration of the case that processes B and C have a lower cost making their production efficient; since it does not merit materials to continue with production; but in the state of production costs it is evident that a control has to be executed and those expenditures that the materials have in order to be able to make an adequate optimization of the resources and a reliable decision for the allocation of a sale price in improvement of the productivity of the company.