Examinando por Autor "Molano Martínez, Liz Alejandra,"
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- ÍtemIdentificación y diseño del sistema de costos de producción de productos elaborados en hierro en la empresa Fundiacueductos S.A.S(Fundación Universitaria Los Libertadores. Sede Bogotá., ) Molano Martínez, Liz Alejandra,; Otalvaro Melo, Ramón Eduardo;; Córdoba Ruíz, Juan CarlosFUNDIACUEDUCTOS S.A.S, is a family business dedicated to the production of cast iron products, used in agricultural machinery, automotive spare parts and valves; which does not know for sure how much it costs to manufacture each of its products. The main objective of this degree work is to identify and design an appropriate cost system that will allow the identification of manufacturing costs. The field work carried out at FUNDIACUEDUCTOS S.A.S plays a fundamental role for the development of the investigation, since the results will be in accordance with the current scenario that the company is going through. Taking into account the above, this degree project was executed in three fundamental stages: identification and initial diagnosis, format design and data collection, template design, data processing and analysis. By evaluating a certain period and starting from a pilot test carried out on the most frequently produced products in FUNDIACUEDUCTOS SAS, the manufacturing cost of each of the products produced during said period was identified, evidencing that 30% of them are marketed below manufacturing cost generating losses for the company. With the basis of these records and the data compiled in each template, an executive and comparative summary of easy compression for decision making and new strategies to improve the profitability of FUNDIACUEDUCTOS S.A.S. As it is a small business, all template and format designs were carried out in Microsoft Excel in a dynamic way with its respective operational instructions, which will facilitate the registration of data for anyone who is in charge of production. Keywords: Raw material, indirect manufacturing costs, labor, sales price, unit cost, costs incurred.