Propuesta de un sistema de costos en la empresa fuegos pirotécnicos Victoria S.A.S No.2 en el paquete de espectáculos pirotécnicos “Bodas y cumpleaños”

Abstract

At the beginning of the investigation it was determined that the FUEGOS PIROTÉCNICOS VICTORIAS S.A.S No.2 company, has applied, calculated and registered an "empirical" cost system that lacks scientific and accounting basis since its founding and start of operations in the year 2012. In this work of degree it is proposed to implement a system of work order costs for the package of pyrotechnic shows "Weddings and Birthdays" offered by the company, promoting the adoption, implementation and standardization in each of the shows offered in order to optimize the investment of economic and human resources when it comes to paying for pyrotechnic shows. One of the situations found in this research is the lack of bases and knowledge necessary to make a quote, so that their profits have been affected by the rework and cost overruns in the performance of the shows. Obviating the usefulness of the application of accounting parameters and concepts, which gradually affects the profit margin for the company in a positive way. Upon discovering this need, it is proposed to implement a system of costs for work orders for the package mentioned above, FUEGOS PIROTÉCNICOS VICTORIAS SAS No.2, which will determine the cost of the pyrotechnic package offered, this system being the most suitable.