Plan de mejora para el fortalecimiento del sistema de costos en la empresa Sublimación (Transfer) ubicada en Patio Bonito.

Abstract

Sublimación (Transfer) is a micro-company in the textile sector, located in the Patio Bonito sector, its main products are lycra for skating, cycling and soccer uniforms, being the lycra for skating one of the products with the highest turnover and therefore has greater recognition and remembrance among its customers. Through different diagnostic tools, it was possible to develop an improvement plan, which consists of designing a production order cost system for the company Sublimación (Transfer), developed through an Excel application. Implementing a production order cost system will allow the company to identify relevant aspects of the financial area and the production area, helping the organization to carry out adequate control and planning of the company, it is important and essential that all the records that are made reflect the actual information of the company, since this depends on the reliability and reasonableness of the accounting information.