Diseño de un sistema de costeo para la empresa M&A construcciones e ingeniería S.A.S.
The work seeks to describe the ABC costing system, which aims to be designed for the M & A company and, likewise, to contextualise the company in the Colombian market. Initially, the M & A company was thoroughly studied from its accounting to its organizational part, the process for which th...
- Autores:
- Tipo de recurso:
- Fecha de publicación:
- 2017
- Institución:
- Universidad de América
- Repositorio:
- Lumieres
- Idioma:
- spa
- OAI Identifier:
- oai:repository.uamerica.edu.co:20.500.11839/7159
- Acceso en línea:
- https://hdl.handle.net/20.500.11839/7159
- Palabra clave:
- Control de costos
Estructura organizacional
Sistema de costeo
Costing system
Costs control
Organizational structure
Tesis y disertaciones académicas
- Rights
- License
- Atribución – No comercial – Sin Derivar
| Summary: | The work seeks to describe the ABC costing system, which aims to be designed for the M & A company and, likewise, to contextualise the company in the Colombian market. Initially, the M & A company was thoroughly studied from its accounting to its organizational part, the process for which the costing system is going to be designed is thoroughly described; followed by this, a classification is made for work centers and cost centers. Likewise, it is sought to classify and group the costs of the process to these described centers, for this, a cost structure must be designed in which each of the items of these is specified and described so that they can be grouped appropriately. |
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