Citas bibligráficas
Castillo, C., (2024). Implementación de un planeamiento financiero para la industrialización de la maca [Universidad de Lima]. https://hdl.handle.net/20.500.12724/20661
Castillo, C., Implementación de un planeamiento financiero para la industrialización de la maca []. PE: Universidad de Lima; 2024. https://hdl.handle.net/20.500.12724/20661
@misc{renati/1434919,
title = "Implementación de un planeamiento financiero para la industrialización de la maca",
author = "Castillo Aguirre, Cesar Augusto",
publisher = "Universidad de Lima",
year = "2024"
}
During the completion of the professional proficiency work case, the cost methodology was identified in order to determine an appropriate cost system for the company and thus be able to carry out financial planning for 5 years for the company under study. Through the information provided by the company, direct costs, labor and indirect manufacturing costs were identified. When identifying indirect costs, we first had to identify the predetermined rate of assignable costs to be as exact as possible and not increase the price in a specific process but rather distribute it among the stages for the allocation of costs, which ranges from cultivation. until its industrialization. As a first challenge, in the development of the cost system it is supervised that the company does not have a kardex or any document that supports the entry and exit of merchandise, a defined cost system or personnel specialized in accounting, which is why the system was created. of costs from the beginning creating basic documents for warehouse control and identifying the unit manufacturing cost for each kilo of maca processed. After identifying, establishing and ordering the sales costs, a financial projection was made for 5 years where an initial investment is being considered for the renewal of the machinery and the completion of construction in the plant. Finally, once the cost of sales and investments were defined, the Profit and Loss Statements and Projected Free Cash Flow were prepared, where sales and administrative expenses (estimates provided by the company), depreciation of the year that will be considered, will be considered. It includes the depreciation of the new machinery to be acquired and the financial expenses for financing the initial investment. With the case carried out, what is sought is to present a cost structure, financial projection and guide to be able to present to management with the objective that within the structure, decision making is rapid regarding issues of cost efficiency, administrative order. and control with respect to the company's projections considering the amount of raw materials obtained and processed annually.
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