Examinando por Materia "COSTOS"
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Ítem Actualización del análisis de costos y del punto de equilibrio de una empresa de servicios de instalación eléctrica para vivienda multifamiliar nueva, del tipo mediana, en Colombia, con sede en Bogotá(Universidad EAFIT, 2023) Bernal Hernández, Yeni Jhasbleidy; Durango Gutiérrez, María PatriciaIn this research, a cost updating process is developed for a medium-sized organization, in order to establish the balance point of this current operating level. Enterprise is dedicated to the provision of electrical installation services in new multi-family housing. This analysis constitutes a benchmark for organizations of its type, which require considerable investments and the integration of qualified human talent, so, it is helpful to prevent financial risks through instruments such as price estimation that is part of this study. Methodologically, to measure incomes, according to prices and quantities, a sample of products already made in the context of a prototype company is used. At the same time, costs are determined through conventional cost accounting budgeting, based on the production process. It concludes with financial recommendations to optimize the operation.Ítem Análisis de buenas prácticas de gestión de proyectos y optimización de tiempos y costos en su ciclo de vida(Universidad EAFIT, 2022) Mejía Montaña, Yeny Pahola; Escalante Gómez, Juan EstebanÍtem Análisis de costos para los productos financieros tradicionales dentro de las Fintech colombianas, basado en el costo de servir : caso de estudio(Universidad EAFIT, 2023) Zuluaga Vélez, Juan José; Durango Gutiérrez, María PatriciaÍtem Análisis de costos para una empresa del sector metalmecánico(Universidad EAFIT, 2015) Ospina Cardona, Felipe; Escalante Gómez, Juan Esteban; Cuéllar Bermúdez, Ulises OrestesLaminas y Cortes is a company in the metalmechanical industry, dedicated to the manufacturing of steel products for the mining and construction sectors and the providing of services such as: cutting, folding, rolling, straightening and welding, the company is also dedicated to the buying and selling of sheets of steel -- The company was founded 35 years ago and only one cost analysis study has been carried out, this study no longer has any validity as all the machinery and costs incurred by the company have changed -- The focus of this research is on developing a new cost analysis examining current values including labor, machine maintenance, depreciation of assets, reprocessing of orders, time and motion studies, purchase of supplies and lost time -- The major purpose of this research is to obtain real costs of each process that the company has, in order to be further analyzed and enables CEO`s to make compelling decisions related to significant subjects such as: price fixing, continuing enhancement of principals activities and detection of activities which do not generate value for the companyÍtem Análisis de ecoeficiencia para la referencia Monserrat en Fabricato S.A.(Universidad EAFIT, 2020) Molina Eraso, Héctor Daniel; Hasenstab, ChristianÍtem Análisis de la relación entre el precio y el consumo de piña orgánica(Universidad EAFIT, 2021) Marulanda Marulanda, Victoria; Gómez Toro, CatalinaThis study shows the perception of consumers regarding organic products, how is their demand and how the price promotes or hinders their purchasing patterns. Here a data of variation of price and demand of both pineapple and value-added pineapple products are compared, to determine the price-quantity relation of both goods demand. To do this it was necessary to calculate the impact on the price of the product with the creation of an added value, thus identifying the cost-benefit ratio of creating an added value to pineapple products and calculate the demand of the pineapple products with a price-quantity ratio different from that of the “organic” labelÍtem Análisis de viabilidad financiera para un proyecto inmobiliario(Universidad EAFIT, 2020) Arroyave Arango, Sergio Daniel; Duque Hernández, Andrés Felipe; Escalante Gómez Juan EstebanThis financial analysis allows evaluating the financial viability of a real estate project, the methods used to evaluate the project, is based on a business model, in which the promotion strategy used in the project was defined, and thus the sales calculation, supported by statistics of companies that sell under this same model; calculations necessary to build the cost structure of the business, projection of cash flows based on sales and thus determine the net present value, calculation of internal ratio of return (IRR) and look at its viability. Once these methodologies have been carried out, it is concluded that the project is viable.Ítem Análisis del comportamiento de los gastos de administración en Isa-intervial y sus concesionarias en Chile(Universidad EAFIT, 2020) Arango Vargas, John Bayron; Escalante Gómez, Juan EstebanÍtem Análisis del efecto de la tributación sobre la competitividad de los países(Universidad EAFIT, 2017) Fernández Correa, Andrés Felipe; Suárez Echeverry, Juan Camilo; Mejía Mejía, Juan FelipeEn este estudio se hace una revisión bibliográfica de las diferentes aproximaciones a la definición de competitividad, de tributación y a la relación que existe entre estos dos conceptos, para posteriormente realizar una relación empírica de los mismos -- A diferencia de otros estudios, la competitividad se analiza a partir de la Productividad Total de los Factores (PTF) y la tributación no se unifica en un único índice, sino que se descompone en sus tres principales variables: número de pagos, tiempo requerido para pagar impuestos y tasa total de impuestos sobre ganancias comerciales -- El análisis estadístico realizado sugiere la existencia de una correlación entre la competitividad (medida como PTF) y la tasa de impuestos sobre las ganancias comerciales, además de mostrar que esta correlación es negativa -- Adicionalmente, muestra que el efecto de la tributación sobre la competitividad es contemporáneo -- Las otras dos variables tributarias no mostraron correlación alguna con la PTFÍtem Análisis del modelo del valor razonable en la medición de las propiedades de inversión en emisores privados(Universidad Eafit, 2020) Duque Tirado, Virginia Helena; Waserman Alvarez, Jean PaulThis document presents an explanation of the subsequent measurement models of investment properties under International Financial Reporting Standards: cost and fair value, and seeks through a empirical study to evaluate if there is an association between the industry, the materiality of investment properties and the level of indebtedness with the choice of fair value as the basis for measuring investment properties in Colombian Private Issuers that report under IFRS to the Financial Superintendence of Colombia, within the framework of the agency's theory, based on the data obtained from their financial statements published for the annual periods ended since December 31, 2015 until 2019.Ítem Asignación presupuestal de ingresos y gastos y calidad de la educación en las instituciones educativas oficiales en Santiago de Cali, en los años 2016 al 2018(Universidad EAFIT, 2020) Lerma, Manuel Esteban; Ordóñez Castaño, Iván AndrésThis document presents an budget allocation of the income and expenditure and quality of education of the official educational institutions in the city of Cali, for the period between 2016 and 2018, taking into account the resources from the General System of Educational Participation for free education and the income and expenditure budget for the period of study, as part of the impact it has on the quality of education. In order to develop the evaluation of the income and expense budget, a consolidated list of the 91 official educational institutions in the city for the years 2016 to 2018 was made, as well as a consolidated list of the resources from the balance of own resources and free education for the years 2017 to 2019. The results of the budget of the income and expenditure budget allowed the identification of what and how the economic resources were budgeted by the official educational institutions in Cali and the impact of the budget on educational quality.Ítem Comparador público privado (CPP) en proyectos de infraestructura : caso aplicado al proyecto de transporte de pasajeros por cable aéreo tipo telecabinas, fase I en la ciudad de Pereira(Universidad EAFIT, 2021) Castillo Gómez, Johan Manuel; Mejía Hernández, Andrés Iván; Restrepo Tobón, Diego AlexanderPublic transport systems in Colombia have in recent years been a structural axis within the National Development Plan (PND); seeking to have quality and sustainable transport systems ("Quality public transport, with affordable rates and safer, challenge in urban mobility of the PND 2018-2022, in PDN, 2019). For Risaralda, the PND 2014-2018, includes visionary projects such as the Integrated Regional Transport System for the Coffee Region, contributing to the growth of the region and the improvement of the environment, and within this is cable-car-type aerial cable transport. This work proposes to carry out an analysis of the financing methods of the Public Reference Project (PPR) and the Public-Private Association (APP) for this transport project in the city of Pereira. The methodology to be used for its execution is by means of a Public Private Comparator (CPP), estimating total net costs and determining the Value for Money (VpD) by analyzing the results obtained; establishing the efficient method, making them sustainable over time and contemplating responsibilities such as those entailed in the administration and maintenance of this type of transport.Ítem Costos ocultos como factor de pérdida de competitividad en tres empresas(2018) Suárez Salazar, Robinson Alejandro; Uribe Marín, Ricardo; Giraldo Hernández, Gina MaríaÍtem Cuantificación de la reconversión de un sistema productivo de aguacate hass, con enfoque nacional hacia otro orientado al mercado internacional, aplicando la metodología de opciones reales(Universidad Eafit, 2020) López Castaño, Héctor Fabio; Braga, JessicaÍtem Definición de los costos ocultos del ausentismo laboral en “San Isidro Distribuciones S.A.S” y aplicación de la metodología de Heinrich(Universidad EAFIT, 2023) Ramos Barrios, Lizy Margarita; Sandoval Angulo, Luis Yamid; Uribe Marín, RricardoThroughout history in organizations of our country, absenteeism has been defined, analyzed and described through various factors determined based on indicators; however, the estimate of hidden costs, such as how much it costs to the organization to replace the absent worker, or the economic value of assuming those hours/days of absenteeism, estimating the value of the knowledge of the absent worker, the time cost of occupational health and safety professionals who carried out their activities, but were not effective in all workers, the cost - benefit of the absent worker versus a new worker; It has been an organizational challenge for the human management department. This is why companies, when analyzing the cost of absenteeism, regularly define an estimated value that includes hidden costs; however, it would be of great value for organizations to define a tool that allows valuing the hidden costs of work absenteeism, but at the same time leaving some literature on what are those hidden costs that were identified with the development of this research, additionally the validation was carried out of the Heinrich Methodology, through the application of the proposed formula, facilitating in some way to replicate the results of this research in other organizations, different from San Isidro distributions and thus, strengthening the inventory of hidden costs which will be fed with new discoveries in future studies.Ítem Desarrollo de un modelo de costos para empresas de consultoría en servicios de ingeniería para la industria en general(Universidad EAFIT, 2022) Cárdenas Sánchez, Sandra Liliana; Cuéllar Carvajal, Robinson; Uribe Álvarez, Margarita MaríaÍtem Diagnóstico de los impactos logísticos en las modificaciones del flujo de caja de comercio internacional en Ecopetrol S.A(Universidad EAFIT, 2019) Cetina Sánchez, Maribel; Gómez Salazar, Elkin Arcesio; Uribe de Correa, Beatriz AmparoÍtem Diagnóstico financiero asociado con la cervecería Casa del Bosque S. A. S.(Universidad Eafit, 2020) Carrero Gutiérrez, Lis Katerine; Cuesta Rodríguez, Breighner; Arango Londoño, Carlos Mario; Uribe de Correa, Beatriz AmparoÍtem Diagnóstico financiero de una empresa del sector de telecomunicaciones en Guatemala caso : MKnet, Sociedad Anónima(Universidad EAFIT, 2020) Picón Rivera, Kevin Miguel Angel; Uribe de Correa, Beatriz Amparo; Mendizabal Velasco, Mario RafaelÍtem Diseñar una propuesta de mejoramiento en la gestión de los costos de última milla en la industria de e-commerce en Colombia(Universidad EAFIT, 2022) Fernández Jaramillo, Santiago; Escalante Gómez, Juan EstebanThe Internet has become part of everyday life with a dynamic technological evolution that has allowed the rapid development of e-commerce, which has led many organizations to establish online channels for direct sales. Specifically, for the Colombian market there has been a remarkable advance in e-commerce with a score of 60.5 out of 100, being higher than the value of Latin America (48) and the world (55) and generating sales between 2016 and 2019 through the internet with growths of 90.6%, going from $11.7 billion pesos in 2016 to $22.2 billion pesos in 2019. These growth levels have brought with them great challenges in the supply chains, with the efficiency of distribution logistics becoming a determining factor in the face of materializing economic benefits in the industries. Currently, e-commerce is subject to a series of important challenges related to logistics, on which depends largely the possibility of potentiating the opportunities offered by digital e-commerce platforms, with high complexity in the last mile, because companies must also take into account factors associated with environmental sustainability, urban congestion, traceability of orders and tracking. All these factors can result in cost increases that must be considered in a comprehensive manner, in order to guide better planning strategies to reduce these costs while improving efficiency.