Implementation of a cost system

Abstract

In the next Final Project Degree, it is going to develop the implementation of a cost system based in work orders in the case of a specific company, more specifically in the case of a Valencian printing press. First the chosen company, on which the cost system is designed, will be described, detailing its history, its business model, as well as its production process with its inputs and outputs, in addition to its social reason. Next, the system of specific costs for the company will be designed, with the specific characteristics of the sector where the company is located. Finally, we will pass to the numerical application of the cost system, that had been detailed previously, in our printing press Imprenta Rápida Llorens S. L. It will show with tables and graphs the different costs of the company, its departments and its activities to reach an ending conclusion with some data that the company will obtain in the temporal horizon on which the numerical application is carried out. Since we are not able to know the actual indirect costs that the company will have at the end of the year, we shall apply a normal order cost system imputing to the products and departments an estimation of the indirect costs incurred and not the real costs of these. Therefore, the objectives pursued by the following final project degree, will be the design of a cost system, designed specifically for the company Imprenta Rápida Llorens S.L., and to obtain thus the data of the costs in which the company incurs in its productive process.