SISTEMA DE FIJACIÓN DE PRECIOS EN UN LABORATORIO OLEÍCOLA A TRAVÉS DEL DESARROLLO DE SU CONTABILIDAD ANALÍTICA
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2019-07-29
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Jaén: Universidad de Jaén
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[ES]El objetivo del presente proyecto es el desarrollo de un sistema para el estudio de los costes y la fijación de precios
en los servicios ofertados por CM EUROPA S.L., laboratorio centrado en el sector oleícola ubicado en Martos (Jaén),
utilizando la información que puede proporcionar el desarrollo de una contabilidad analítica.
Mediante la combinación de software desarrollado por el autor, empleando Python como lenguaje, y el propio ERP
empleado por la empresa, Odoo, se obtendrán una serie de herramientas que permitirán:
- La implantación de una metodología de desarrollo de la contabilidad analítica en la empresa.
- La creación de un sistema de elaboración de informes asociados a la contabilidad analítica.
- Obtener información relevante (puntos muertos, márgenes de seguridad y ratios beneficio/ventas) para el estudio y
posterior fijación de precios de los servicios ofertados con base en los desarrollos anteriores.
[EN]The main objective of this master's thesis is the development of a system for the study of costs and pricing of services offered by CM EUROPA S.L., a laboratory focused on the olive sector located in Martos (Jaén), using the information that the development of an analytical accounting can provide. Trough the combination of software developed by the author, using Python as core language, and the ERP used by the company, Odoo, a series of tools will be obtained that will allow: - The implementation of a methodology for the development of analytical accounting in the company. - The creation of a reporting system associated with analytical accounting. - To obtain relevant information (break-even point, margin of security and profit/sales ratios) for the study and subsequent pricing of the services offered based on the previous developments.
[EN]The main objective of this master's thesis is the development of a system for the study of costs and pricing of services offered by CM EUROPA S.L., a laboratory focused on the olive sector located in Martos (Jaén), using the information that the development of an analytical accounting can provide. Trough the combination of software developed by the author, using Python as core language, and the ERP used by the company, Odoo, a series of tools will be obtained that will allow: - The implementation of a methodology for the development of analytical accounting in the company. - The creation of a reporting system associated with analytical accounting. - To obtain relevant information (break-even point, margin of security and profit/sales ratios) for the study and subsequent pricing of the services offered based on the previous developments.