Tesis Área Administración

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Proponer la implementación de un sistema de costeo por órdenes de producción en un taller de alta precisión apoyado el uso de Excel, para determinar de manera precisa y oportuna el costo real en cada orden de producción
(Instituto Superior Tecnológico Particular Sudamericano, 2026) Bustamante Paladines Johanna Maricela; Fajardo Tigre Daysi Maribel
Job order costing concentrates manufacturing costs at each stage of the process. Its importance lies in the sequential recording of each operation involving raw materials, labor, and manufacturing overhead costs until the final product is obtained. It accumulates costs for each manufacturing stage, recording the information on each production order. This, in turn, provides the basis for the cost sheet, a report that informs management decision-making. The purpose of this research is to demonstrate the support that an office software tool like Excel provides for recording and managing data within a job order costing system. Therefore, a propositional research approach with a qualitative focus was chosen. This method allowed for an evaluation of the current state of the costing and resource control system used in the high-precision workshop; the determination of job order costing as the appropriate methodology; and the identification of Excel as the ideal office software tool to support the recording, accumulation, and reporting of costs.