Design and implementation of a cost control system for a manufacturing company

Abstract

The purpose of this paper is to develop a cost control system applicable to Fustec Onda S.L., and adapted it to its needs, allowing to know the costs generated in each of its projects in an objective manner. The work begins with a brief development of some relevant theoretical concepts on the accounting of companies, which will help us to understand better the later sections. Subsequently, a brief analysis of the company, the characteristics of its products and its production process, is made to know the operation of the same and its current situation. Finally, a cost system proposal will be carried out to allow management to monitor and evaluate the use of its resources in production, and a system for budgeting and effective control of projects.