Diseño e implementación de un sistema de costos para Ecoeficiencia S.A
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Guevara Suárez, Angela Andrea
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El presente trabajo tiene como objetivo diseñar, desarrollar y analizar la implementación de un sistema de costos para ECOEFICIENCIA S.A. En primera instancia se caracterizaron las diferentes alternativas de sistemas de costeo aplicables a la industria. Posteriormente, se realizó un diagnóstico de la organización para realizar el diseño del sistema, en esta etapa se determinó que el método de acumulación de costos aplicable era el costeo por órdenes de producción, el método de medición, el costeo estándar y el método de asignación de los costos indirectos por volumen y por actividad. La etapa de implementación transcurrió en 4 meses, tiempo en el que se procedió a la parametrización del ERP - SAP, de acuerdo a las características definidas del sistema de costos, a las necesidades de información de los usuarios y a los atributos de la aplicación. Como resultado ECOEFICIENCIA S.A. cuenta actualmente con un sistema de costos que le permite controlar sus operaciones y tomar mejores decisiones.
Abstract. This paper main objective is to design, develop and analyze the implementation of a cost system for ECOEFICIENCIA S.A. Firstly, all the different alternatives for cost systems applicable to the industry were taken into consideration. Secondly, a diagnosis of the organization was done to develop the design of the cost system. In this stage it was determined that the method for cost accumulation applicable was the cost of production orders, the measurement method, standard cost and the method to assign indirect costs per volume and per activity. The implementation stage elapsed during four months, time in which the parameterization for the ERP - SAP was done according to the characteristics defined by the cost systems, the information of the user needs and to the attributes of the applications. As a result ECOEFICIENCIA S.A. actually has a cost system that allows it, to control its operations and to take better decisions.
Abstract. This paper main objective is to design, develop and analyze the implementation of a cost system for ECOEFICIENCIA S.A. Firstly, all the different alternatives for cost systems applicable to the industry were taken into consideration. Secondly, a diagnosis of the organization was done to develop the design of the cost system. In this stage it was determined that the method for cost accumulation applicable was the cost of production orders, the measurement method, standard cost and the method to assign indirect costs per volume and per activity. The implementation stage elapsed during four months, time in which the parameterization for the ERP - SAP was done according to the characteristics defined by the cost systems, the information of the user needs and to the attributes of the applications. As a result ECOEFICIENCIA S.A. actually has a cost system that allows it, to control its operations and to take better decisions.
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Sistemas de costo; Costeo por órdenes de producción; Costeo estándar; Métodos de asignación de costo; ERP (sistemas de planificación de recursos empresariales); SAP (Sistemas, Aplicaciones y Productos); Cost systems; Cost of production orders; Standard cost; Methods for assigning costs; ERP (systems for business resource planning; (Systems, Products and Applications)