xix This project aims to conduct a feasibility study for the opening of a distribution center nutrition products company "Herbalife" in the Canton Quevedo, 2015, the fundamentals related to the location and context of the problems analyzed , expected changes to the research and its objectives for the realization of this project methods of data collection techniques were applied, in which through a survey could determine the acceptance company will market and the following are applied: A market study, which determined the potential demand, product preferences they would like to acquire, and the reasons for their use, as well as the frequency of purchase thereof, and establish strategies for the promotion of products and media are through print, television and social networks. A technical study in which the place is located microenterprise, as its dimensions and different departments, was established the same will have an area for management, an area for customer service, an area of sale and another delivery. The initial investment is $26.897,77 which 26% is equity $ 6.993,42 while 74% will be funded by the National Development Bank or $ 19.904,35 five-year term and an interest rate of 11% anual internal rate of return of 82% and the net present value of the investment is $56.643,33 with a benefit cost ratio of $1,28 recovery time of investment is 1 years , 11 months and 4 days which indicates that the project is profitable.

https://repositorio.uteq.edu.ec/bitstream/43000/1188/1/T-UTEQ-0187.pdf

Universidad técnica estatal de quevedo facultad de ciencias empresariales carrera de ingeniería en gestión empresarial

This document summarizes the results of an investigation into 52 companies of the children's clothing industry in Bucaramanga. The study was descriptive and the objective was aimed at establishing the relationships between production processes, costing systems and strategies; cost, price and utility, in the dynamics of financial performance. The findings show the weakness in the costs structure and means of production. The prices are fixed in functions of cost and competition; seeking to optimize with investment in technology, training and association, the increase of utility are supported in productivity strategies, how increase production levels and redefine the cost structure to achieve leadership low cost.

Costo, volumen, precio y utilidad: dinámica del desempeño financiero industria confecciones infantiles Cost, volume, price, and usefulness: dynamics of the financial performance of the children's apparel industry Coût, volume, prix et revenu: dynamique de la performance financière dans lindustrie des confections infantiles

In order to apply the linear regression technique in the analysis of milk production costs and obtain their division in fixed and variable components, a database was prepared with information from the two milk production units of the Institute of Animal Science. Data were collected including the last five years. In order to estimate the total costs, the method of least squares was used permitting to obtain the estimated values of the fixed and variable costs. Models were revealed accounting for 88.9 % and 60.8 % of the performance of the total costs in both units. In the two models, there was statistically significant ratio (P < 0.01) for the 99 % confidence values, according to the tables of the regression analysis. The separation of the costs was attained according to their elements from the econometric techniques that facilitate the interpretation of the information. The need for particularizing and deepening into the forming elements of the total production cost was proved in a way that correct decision making could be guaranteed in a way that production costs can bve reduced or the volume of the income sources can be increased. Key words: fixed costs, variable costs, linear regression .

Econometric methods in the analysis of duary total production costs

De acuerdo con Alvarez (1996) el avance mas notable que se ha producido en el campo de la Contabilidad
de Costos con enfoque de gestion ha sido el desarrollo del Sistema de Costos Estandar. Su objetivo es
disciplinar y controlar todas y cada una de las actividades y operaciones llevadas a cabo en la empresa con
la finalidad de mejorar los resultados. Al prever y disciplinar los costos para todas las operaciones y todas
las actividades, el sistema de costos estandar exige que en todas las areas operativas de la empresa se
opere segun los metodos mas eficientes; estos metodos son el resultado de estudios e investigaciones
realizados por expertos en diferentes campos (contables, ingenieros, sociologos, etc.).
Ahora bien, si los costos estandar, son tan ampliamente reconocidos y recomendados desde la teoria de
costos e inclusive necesarios en las empresas manufactureras para la valoracion de inventarios en un
sistema de inventario permanente, ?Por que su utilizacion y estudio en Colombia es tan limitado?, y ha conducido a que en muchos sectores no se aplique de forma adecuada, al punto que se desvirtuan los
resultados financieros de las empresas.
La utilizacion del sistema de costeo estandar es permitido por la normatividad contable local, siempre y
cuando al finalizar cada periodo el valor de los inventarios y el costo de ventas se ajuste al costo historico
a traves del prorrateo de las variaciones resultantes, sin embargo son muchas las empresas colombianas
que podrian estar utilizando los costos estandar de una manera poco ortodoxa y peor aun contrariando los
principios de contabilidad generalmente aceptados y la normatividad fiscal, lo que logicamente tiene una
muy fuerte incidencia en los resultados, lo que afecta la toma de decisiones de los diferentes usuarios de la
informacion financiera.
El siguiente trabajo presenta los principales resultados obtenidos en la investigacion que sobre la
aplicacion de esta metodologia se realizo por el grupo de investigaciones y consultorias en Ciencias
Contables de la Universidad de Antioquia en un importante grupo de empresas manufactureras
colombianas y en donde se evidencia las contradicciones en la aplicacion de la metodologia.

http://www.revistaiic.org/articulos/numesp/articulo6_esp.pdf

Análisis de la aplicación del sistema de costeo estándar en las empresas manufactureras colombianas

TESIS PREVIA A LA OBTENCIÓN DE GRADO DE MAGÍSTER (MSc.) EN INGENIERÍA INDUSTRIAL Y PRODUCTIVIDAD

https://www.uaeh.edu.mx/docencia/P_Presentaciones/zimapan/contaduria/contabilidad_costos/Contabilidad%20de%20Costos.pdf

Rodolfo Rogelio Posadas Domínguez

Papers

Contabilidad de Costos