APLICACIÓN DE UN SISTEMA DE COSTES A UNA EMPRESA DE INSTALACIONES.
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2018-12-01
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Jaén: Universidad de Jaén
Resumen
[ES]Conscientes de la necesidad de calcular el coste en el que incurre la empresa Solar
Jiennense en la realización de sus obras, en este trabajo se pretende aplicar un sistema de
costes completos debido a su pertinencia para el análisis propuesto.
Con ello se persigue analizar el coste de las instalaciones de dos hospitales actualmente
en construcción, hospital Quirón de Córdoba y hospital Torrecárdenas de Almería. Se han
seleccionado estas dos obras porque por su gran volumen son las más representativas de
la situación que actualmente atraviesa la empresa.
Para este fin utilizaremos una serie de herramientas informáticas mediante las cuales
obtendremos la información necesaria para el cálculo de los costes directos e indirectos,
esta información será procesada para su análisis con el uso de una hoja de cálculo. La
metodología empleada es susceptible de aplicarse al cálculo de costes de otras empresas
de características similares.
Los resultados obtenidos revelan que la empresa tiene unos costes directos bien
planificados pero la carga de costes indirectos es superior a lo deseable, por lo que el
margen de beneficio de sus ventas resulta inferior a lo planificado.
La empresa deberá buscar la fórmula para operar con una mayor eficiencia, pues el precio
de venta no se puede aumentar ya que viene impuesto por el mercado.
[EN]Fully aware of the imperative need to calculate the total costs of the Spanish company Solar Jiennense resulting from its performance, this study pursues to apply the full costing accounting method due to its convenience for the suggested analysis. Bearing this in mind, we aim to analyse the building costs of two hospitals that are currently under construction in the region of Andalusia (Spain): Quirón Hospital (Córdoba) and Torrecárdenas Hospital (Almería). These projects have been selected as the most representative ones for this company given the high level of complexity they encounter. For this purpose, we will use a variety of computing tools that will help us not only to obtain the necessary data for the estimation of direct and indirect costs, but also to process this information by means of a spreadsheet. Indeed, the methodology used in our study could be further applied in order to calculate the costs of other similar companies operating in the same sector. Furthermore, the results reveal that the company Solar Jiennense has been successfully managing direct costs whereas the volume of indirect costs is found to be higher than desirable. Accordingly, the profit margin of the company’s sales proves to be also lower than expected. As a conclusion it should be noted that this company will need to find the most suitable way to operate at a higher degree of efficiency, since selling prices cannot be raised as they are actually imposed by the construction market.
[EN]Fully aware of the imperative need to calculate the total costs of the Spanish company Solar Jiennense resulting from its performance, this study pursues to apply the full costing accounting method due to its convenience for the suggested analysis. Bearing this in mind, we aim to analyse the building costs of two hospitals that are currently under construction in the region of Andalusia (Spain): Quirón Hospital (Córdoba) and Torrecárdenas Hospital (Almería). These projects have been selected as the most representative ones for this company given the high level of complexity they encounter. For this purpose, we will use a variety of computing tools that will help us not only to obtain the necessary data for the estimation of direct and indirect costs, but also to process this information by means of a spreadsheet. Indeed, the methodology used in our study could be further applied in order to calculate the costs of other similar companies operating in the same sector. Furthermore, the results reveal that the company Solar Jiennense has been successfully managing direct costs whereas the volume of indirect costs is found to be higher than desirable. Accordingly, the profit margin of the company’s sales proves to be also lower than expected. As a conclusion it should be noted that this company will need to find the most suitable way to operate at a higher degree of efficiency, since selling prices cannot be raised as they are actually imposed by the construction market.