Designing a costs system for a SME
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Designing a costs system for a SMEAutoria
Tutor/Supervisor
Alcarria Jaime, José J.Tutor/Supervisor; Universitat.Departament
Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2015-07-20Editor
Universitat Jaume IResum
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. [-]
Paraules clau / Matèries
Descripció
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2015/2016
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