Bibliographic citations
Ordoñez, A., (2018). Propuesta de mejora de un sistema de costeo por órdenes de trabajo para el cálculo del costo estándar que incremente la productividad y competitividad de la empresa metal mecánica Eléctricas Industrias IMIM S.A.C. [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/4658
Ordoñez, A., Propuesta de mejora de un sistema de costeo por órdenes de trabajo para el cálculo del costo estándar que incremente la productividad y competitividad de la empresa metal mecánica Eléctricas Industrias IMIM S.A.C. []. PE: Universidad Tecnológica del Perú; 2018. https://hdl.handle.net/20.500.12867/4658
@mastersthesis{sunedu/3040751,
title = "Propuesta de mejora de un sistema de costeo por órdenes de trabajo para el cálculo del costo estándar que incremente la productividad y competitividad de la empresa metal mecánica Eléctricas Industrias IMIM S.A.C.",
author = "Ordoñez Cardenas, Angelo Jimmy",
publisher = "Universidad Tecnológica del Perú",
year = "2018"
}
We know from knowledge and experience that all companies outside the area that comprise them have to do with income and costs necessarily. Focusing on the products produced by the Industrias IMIM S.A.C. Industries, managers must understand the way in which revenues and costs behave, if it is by division and / or line of business better; or they will risk losing control; also, use the cost accounting information to make decisions related to strategy formulation, research and development, budgeting, production planning and pricing.Our proposal is to implement a costing system for work orders for the standard calculation accompanied by a systematic data collection application to be processed and turn it into crucial information for the improvement of internal productivity, external competitiveness and costof the products that are produce in the Company.This implementation will show us information such as Requirements of Materials, Labor and Indirect Cost of Production in real time in order of work assigned, accompanied by production indicators that in theshort term will allow us to minimize production costs.The integration of the method, human capital and systematization will lead to production costs being recorded, processed and managed in real time; drastically improving the high fluctuations of the same that affects the profit margin.The results allow us to have an impact on Product Profitability, Competitiveness in the National and International Market and Productivity in each Cost Center of the same Company.
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