Análisis de costos para una empresa del sector metalmecánico

Abstract

Laminas y Cortes is a company in the metalmechanical industry, dedicated to the manufacturing of steel products for the mining and construction sectors and the providing of services such as: cutting, folding, rolling, straightening and welding, the company is also dedicated to the buying and selling of sheets of steel -- The company was founded 35 years ago and only one cost analysis study has been carried out, this study no longer has any validity as all the machinery and costs incurred by the company have changed -- The focus of this research is on developing a new cost analysis examining current values including labor, machine maintenance, depreciation of assets, reprocessing of orders, time and motion studies, purchase of supplies and lost time -- The major purpose of this research is to obtain real costs of each process that the company has, in order to be further analyzed and enables CEO`s to make compelling decisions related to significant subjects such as: price fixing, continuing enhancement of principals activities and detection of activities which do not generate value for the company