Application of cost system to companies
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Mostrar el registro completo del ítemcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Título
Application of cost system to companiesAutoría
Tutor/Supervisor; Universidad.Departamento
Alcarria Jaime, José Joaquin; Universitat Jaume I. Departament de Finances i Comptabilitat.Fecha de publicación
2020-06-17Editor
Universitat Jaume IResumen
In this thesis has been studied the structure and organization of Herarbo Prefabricados de Hormigón to design and applicate a cost system. Herarbo is a company located in Vila-real since 1.957 that produces pieces of ... [+]
In this thesis has been studied the structure and organization of Herarbo Prefabricados de Hormigón to design and applicate a cost system. Herarbo is a company located in Vila-real since 1.957 that produces pieces of precast concrete.
Herarbo it is an industrial company. And for this reason, the cost system has been designed as a Full Cost Industrial System assigning only manufacturing costs to the cost objects.
After studying each cost regarding its typology and behaviour, it has been decided the assignment method to assign each cost to the cost objects.
Finally, it is obtained the production cost of each product, a report with the cost of the production sold, an internal report to fix prices and a functional income statement. [-]
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Descripción
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2019-2020
Tipo de documento
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