Citas bibligráficas
Alata, E., (2021). Diseño e implementación de un sistema de costeo en una empresa de servicios tecnológicos para mejorar el proceso de la toma de decisiones en las operaciones del negocio [Tesis, Universidad Nacional de Ingeniería]. http://hdl.handle.net/20.500.14076/22330
Alata, E., Diseño e implementación de un sistema de costeo en una empresa de servicios tecnológicos para mejorar el proceso de la toma de decisiones en las operaciones del negocio [Tesis]. PE: Universidad Nacional de Ingeniería; 2021. http://hdl.handle.net/20.500.14076/22330
@misc{renati/267415,
title = "Diseño e implementación de un sistema de costeo en una empresa de servicios tecnológicos para mejorar el proceso de la toma de decisiones en las operaciones del negocio",
author = "Alata Vences, Enrique Plinio",
publisher = "Universidad Nacional de Ingeniería",
year = "2021"
}
What is not defined cannot be measured. What is not measured cannot be improved. What is not improved is always degraded", said the physicist and mathematician William Thomson Kelvin, and can be applied to companies, where the lack of control over resources would generate a disorder that would be detrimental to their productivity. However, it is not enough to maintain order, but it is necessary to measure expenses as well as income. In order to be able to make a correct measurement of expenses and costs in the provision of a service, it is necessary to identify the methods for collecting information, as well as to know how this information will be worked and ordered; finally, all this will be condensed in what we will call the Costing System, which makes possible the identification of costs, expenses and income. This work proposes the design of a Costing System to be used in a company that provides consulting services and software development for corporate clients, for this, first we will know the history of the company, objectives and value proposition compared to its competitors; this information will allow us to perform an analysis of the company through the PESTEL vision and Porter's forces; which will allow us to see the situation of the company compared to its environment. With this information we proceed to contrast it with the state of the art, the theoretical framework, which will help us with the necessary theoretical bases, but also, will allow us to find background studies similar to what is proposed in this thesis. Subsequently, we will proceed to elaborate the thesis approach, which will develop the problem, the variables and the hypothesis; established the margins of the thesis we will proceed to the methodological framework that allows us to develop the costing system model that fits the needs of the company. Finally, an exercise will be carried out to demonstrate the effectiveness of the Costing System and the results of its implementation in the company.
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