Designing a costs system for a SME
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Título
Designing a costs system for a SMEAutoría
Tutor/Supervisor
Alcarria Jaime, José J.Tutor/Supervisor; Universidad.Departamento
Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2015-07-20Editor
Universitat Jaume IResumen
The content of this document is a design of a costs system by work orders, for a small
Company. To do this, the company has been analysed, and the costs of the business
too. Subsequently costs have been identified ... [+]
The content of this document is a design of a costs system by work orders, for a small
Company. To do this, the company has been analysed, and the costs of the business
too. Subsequently costs have been identified according to they are considered direct
labour, direct materials or indirect manufacturing costs. The latter have been distributed
among all departments through a primary distribution and later to the operating
departments through a supporting cast. With the data obtained, the rate to be applied
has been calculated, based on hours worked in orders. Once known the rate, the new
cost system is applied to a practical example, to finally compare the results with the
system currently being developed by the company. [-]
Palabras clave / Materias
Descripción
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2015/2016
Tipo de documento
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