Diseño de un sistema de costos para las imprentas que brindan servicio de impresión ofset GT052+4 colores, en la ciudad de Quito
This thesis contributes to printers that serve GTO52 + Offset printing 4 colors, in the city of Quito, through the design of a system of activity-based costing, which has a technological vision developed in Visual Basic. This research is based on industrial engineering or method of work measurement,...
| Autor Principal: | Jiménez Quizhpe, Vladimir Iván |
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| Otros Autores: | Velásquez Reyes, Carlos Daniel |
| Formato: | masterThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9507 |
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| Sumario: |
This thesis contributes to printers that serve GTO52 + Offset printing 4 colors, in the city of Quito, through the design of a system of activity-based costing, which has a technological vision developed in Visual Basic. This research is based on industrial engineering or method of work measurement, knowledge of the graphic arts industry experts and information collected from the operational staff of the printers.
Cost drivers for each of the activities were determined, including setting up the machines, while using a generator of the cost. This trend towards the use of activity-based costing to identify generating cost and income, allows us to have a better view of current prices in the segment Offset printing service as may be determined with a high degree precision decisions pricing and cost management.
ABC cost analysis carried graphic entrepreneurs to change many of its practices and processes to improve efficiency and focus on tasks involving greater value, such as administration costs of the products. In the income statement with the cost method for production orders we can show that the standard product: print service papers or cardboard has a cost of 7.85 usd and gross profit on sales of 12.15 usd with a selling price of 20 usd .
In the income statement with the cost method ABC can show that the standard product: print service papers or cardboard has a cost of 11.11 usd and gross profit on sales of 8.89 usd with a selling price of 20 usd. |
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