Medición y análisis contable-financiero del manejo de los desperdicios de los elementos del costo de producción de la Empresa Templavid S. A. para el 2014

Abstract

This paper aims to conduct a study to better accounting treatment of waste costs in the production of the company Templavid SA, Cuenca’s company dedicated to glass processing according to the requirements of its customers since 2012.

The assignments of costs the company has several inconsistencies, reason why the determination of an appropriate system of costs and the application of this system before the study was necessary, then proceeded to the determination of waste production. Concluding that the best system to implement the orders of production costs.

After obtaining the production costs, we proceeded to the calculation of waste for each item cost. With respect to the raw material two kinds of waste are found. In the case of labor, the company does not have information about the time spent on production, reason why we proceeded to take the time used in a random sample of one hundred production orders, from the month of August this year; once we obtained this information, the waste by 2014 was estimated. To calculate the waste occasioned due the indirect costs of manufacturing, it was possible to identify the possible estimation of these costs two categories: electricity and indirect labor.

Finally, obtained the waste of the three elements costs, we proceeded to determine their affectation in the financial statements of the company, for which a financial vertical and horizontal analysis was performed comparing the financial statements filed by the company against the financial statements obtained once determined the waste caused in 2014. Besides we made a financial ratio analysis to compare the behavior of Templavid SA with and without waste against the ratios presented by the Superintendence of Companies.