El impacto del desperdicio en los estados financieros: caso Calorcol S.A.S.
Any manufacturing company produces a waste in their production process, in some cases this can be managed in a way that does not affect a large percentage of the financial statements of the company, but for others, these wastes become almost unmanageable, which severely affects utilities at the end...
| Autor Principal: | Barrios Miranda, Sara Milena |
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| Otros Autores: | Cardona Úsuga, Sandra Milena |
| Formato: | info:eu-repo/semantics/bachelorThesis |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2016
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| Materias: | |
| Acceso en línea: |
http://hdl.handle.net/10819/3245 |
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| Sumario: |
Any manufacturing company produces a waste in their production process, in some cases this can be managed in a way that does not affect a large percentage of the financial statements of the company, but for others, these wastes become almost unmanageable, which severely affects utilities at the end of the accounting period.
It is for this reason, in this paper we will analyze the problem posed by waste to CALORCOL S.A.S. for five years (2010-2014), we will enunciate the three stages in which production takes place, emphasizing only in the second phase, this is the melting of rocks, because it is at this point where the waste is greater produced and can not be reprocessed.
Then we analyze the percentages of dumped waste and the impacts in the Cost of Sold Goods (CSG), for it is in this account of the Income Statement where the company classifies these values given by the waste; Besides, we will also see the incidence in the Gross Profit (GP), as sales minus CSG, it is equal to the UB; with this we will realize that the ratio of waste with CSG is directly proportional, but inversely proportional to the GP.
For all the explained above we considered the mixed approach, with a explanatory kind of study, as these allow us to cover and go to a deeper analysis of the facts, all this obtained with primary sources (personal experience) and secondary (texts and Financial Statements).-- Área: costos.-- Tema: costo de la mercancía vendida |
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