Diseño de sistema de costos utilizando la teoría de las restricciones y la contabilidad del Trúput para la empresa "Trapitos Uniformes"

Abstract

In this thesis will define and implement a cost system using the Theory of Constraints and Accounting Throughput for the company "Trapitos Uniformes", the system will determine if the resources of the company are giving their best performance and if distributed in the right way so that the maximum utilization, also provide an approach to decision making that improves the success of the company, when those objectives are achieved then it will be possible to achieve the goal of the company is the receipt of money for through sales.