Análisis de costes de una empresa del sector del plástico
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2021-05-24
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Jaén: Universidad de Jaén
Resumen
El sector de los plásticos es uno más importantes de la economía
del país y unos de los que mayores cifras de consumo tiene en la
actualidad.
El objetivo de la realización de este trabajo es el estudio y análisis
de los costes en los que incurre una empresa perteneciente a este
sector, más concretamente a la realización de productos de PET.
La empresa objeto de estudio de este proyecto es “Envases
Soplados S.L.” de Andújar, Jaén, cuya principal actividad se
centra en la realización de envases y productos de plástico PET,
como pueden ser botellas, tapas o tapones.
El trabajo comienza con una introducción de la empresa, donde se
describe el origen de su fundación y algún dato histórico relevante,
y una descripción del sector al que esta pertenece, donde se hace
un análisis del entorno de la empresa con una matriz DAFO.
Tras esto, la segunda parte se centra en la explicación del proceso
productivo de la empresa, desde el esquema de su proceso
productivo hasta el resultado analítico que la empresa obtiene al
final de todo este, pasando por el cálculo del coste de todos los
productos, tanto semiterminados como terminados.
Por último, el trabajo finaliza con una recopilación de
conclusiones que se han ido extrayendo a lo largo de la realización
de este trabajo de fin de grado.
The plastics sector is one of the most important in the country's economy and one with the highest consumption on current affairs. The aim of this work is to make a study and analysis of the costs incurred by a company belonging to this sector, more specifically in the production of PET products. The company object of study of this project is "Envases Soplados S.L." from Andújar, Jaén, whose main activity is focused on making PET plastic containers and products, such as bottles or caps. The project begins with an introduction to the company, where the origin of its foundation and some relevant historical data are described, and a description of the sector to which it belongs, where is a SWOT matrix that analyze the business environment. After this, the second part focuses on the explanation of the production process of the company, from the outline of its production process to the analytical result that the company obtains at the end of all this, going through the calculation of the cost of all products, both semi-finished and finished. Finally, the work ends with a compilation of conclusions that have been drawn throughout the completion of this final degree project.
The plastics sector is one of the most important in the country's economy and one with the highest consumption on current affairs. The aim of this work is to make a study and analysis of the costs incurred by a company belonging to this sector, more specifically in the production of PET products. The company object of study of this project is "Envases Soplados S.L." from Andújar, Jaén, whose main activity is focused on making PET plastic containers and products, such as bottles or caps. The project begins with an introduction to the company, where the origin of its foundation and some relevant historical data are described, and a description of the sector to which it belongs, where is a SWOT matrix that analyze the business environment. After this, the second part focuses on the explanation of the production process of the company, from the outline of its production process to the analytical result that the company obtains at the end of all this, going through the calculation of the cost of all products, both semi-finished and finished. Finally, the work ends with a compilation of conclusions that have been drawn throughout the completion of this final degree project.