Propuesta de un sistema de costos en la empresa Decoraciones J.L S.A.S de la ciudad de Bogotá D.C

Abstract

It is intended to implement the most appropriate cost system for the organization to minimize and control their costs that are generated during the process of its business operations, and thus be able to generate through control the increase in profitability, we want to provide the organization with advice on how to manage the costs incurred, this is because in the provision of services and production of products of the company, there is no frame of reference to formulate appropriate policies to reduce costs. This is due to the fact that costs have a great importance within the organizations and it is important to have a good management and control of them, by observing that our company does not adequately implement the management of its costs we want to help to generate a control and recognition so that in this way we can reach an adequate decision making, and management of financial resources to improve the recognition of the utility that must be obtained during the realization of the commercial activities of the company. To achieve the above, it is necessary to collect information on the activities generated by the company; at the same time, the main information is collected through direct observation, interviews with employees of the entity, questionnaires, and inspection of documents (manuals of functions and procedures and reports). In this way, other alternatives can be proposed from the accounting field to help the management and development of the organization, if the goals are achieved, the company can perform a better management. The present investigation finds the basis from a practical point of view, since it tried to solve the problems derived from the business situation from the experience of the company and the system, directed to fulfill the objective of always improving and preserving quality.