Aplicación de un Modelo de Costes en el Sector Textil
Archivos
NO SE HA AUTORIZADO la consulta de los documentos asociados
Fecha
2021-07-09
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Jaén: Universidad de Jaén
Resumen
El presente Trabajo Fin de Grado plantea como objetivo la aplicación
práctica de Contabilidad de Costes en el sector textil mediante la
metodología de Costes Variables (Direct-Costing) en una empresa
dedicada a la fabricación y comercialización de pantalones vaqueros en el
trascurso de un ejercicio económico-contable (1 año). Se comienza con un
estudio del marco teórico de la gestión de costes y del umbral de
rentabilidad. Se especifica el tipo se sociedad empresarial y su análisis
DAFO. Posteriormente, se realiza un estudio empírico mediante técnicas
matemáticas y contables de los costes pormenorizados para cada producto
terminado imputando los costes de cada materia prima, suministro y
materiales diversos a través de los centros directos e indirectos de la
empresa. Finalmente se elabora una previsión futura, un presupuesto de
producción y se establecen las conclusiones finales del estudio.
The Final Degree Project aims at the practical application of Cost Accounting in the textile sector through the Variable Costs methodology (Direct-Costing) in a company dedicated to the manufacture and marketing of jeans over the course of a financial year -Accounting (1 year). It begins with a study of the theoretical framework of cost management and the breakeven point. The type of business company and its SWOT analysis are specified. Then, empirical methodology is carried out using mathematical and accounting techniques of the detailed costs for each finished product, allocating the costs of each raw material, supply and various materials through the direct and indirect centers of the company. Finally, a future forecast is made, a production budget and the final conclusions of the study are established.
The Final Degree Project aims at the practical application of Cost Accounting in the textile sector through the Variable Costs methodology (Direct-Costing) in a company dedicated to the manufacture and marketing of jeans over the course of a financial year -Accounting (1 year). It begins with a study of the theoretical framework of cost management and the breakeven point. The type of business company and its SWOT analysis are specified. Then, empirical methodology is carried out using mathematical and accounting techniques of the detailed costs for each finished product, allocating the costs of each raw material, supply and various materials through the direct and indirect centers of the company. Finally, a future forecast is made, a production budget and the final conclusions of the study are established.