Examinando por Materia "Costeo Basado en Actividades (ABC)"

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    Ítem
    Análisis de costos para una empresa del sector metalmecánico
    (Universidad EAFIT, 2015) Ospina Cardona, Felipe; Escalante Gómez, Juan Esteban; Cuéllar Bermúdez, Ulises Orestes
    Laminas 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 company
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    Ítem
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    Ítem
    Construcción de un tablero de desempeño basado en rentabilidad para una sucursal de una compañía operadora de créditos por libranza
    (2018) Restrepo Salazar, María Alejandra; Uribe Marín, Ricardo; Uribe de Correa, Beatriz Amparo
    Financial Services companies use to operate through a branch network, where the branch itself can be considered as a business unit that demands a series of costs and expenses, where part of them are generated directly by the branch’s individual operation, while others are provided by a central office or hub -- This, in order to attract and consolidate a robust portfolio that can ensure income generation and guarantee an expected level of profitability by the shareholders -- However, report accounting, or the financial accounting is restricted to traditional practices that limit the allocation of costs to the different activities that are carried out during the development of the loan origination process, confining the profitability analysis to consolidated results, restricting the analysis and evaluation of individual business units such as branches -- In addition, the nature of financial products and their extent over time requires not only the profitability analysis by the reconfiguration of the income statement based in cost accounting and the activity-based costing system, but also complimentary and key industry and business ratios are needed to ensure and maximize the profitability levels from both an individual an aggregated level
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    Ítem
    Diseño de modelo de costeo de manufactura para la planta textil de empresa de producción de telas vinílicas
    (Universidad EAFIT, 2018) Gómez Fonnegra, Julián; Uribe Marín, Ricardo; Giraldo Hernández, Gina María
    The main goal in this thesis in to establish a way for include in the costs assignation process of one of the biggest sintetyc leather manufacturers in Colombia, the cost of the labor and the indirect costs, due to the company is intensive in the use of commodities, the items mentioned before don't have a big influence in the cost process, and it generates mistakes in the moment of take decisions -- The method used to do this research is quantitative, because the information is taken in the company of the research, is analyzed the weight of each of the cost components and define a way for the right assignation -- When reviewing the results of the study ans the conclusions it is evident that is not the right choice to calculate the production cost only with the commodities cost -- Also, one of the results of this change is that the company must change the ERP software in order to support the business processes inside the company