Implementación de la metodología sistema total de costos para reducir las pérdidas de producto en una empresa manufacturera de envases de vidrio.

Abstract

The objective of this work is to implement the Total Cost System methodology to reduce product losses in a glass container manufacturing company and through the use of all methodological tools to propose projects that will lead the company to fulfill the financial objective of 2017 for the product loss account. A cost system is a technical methodology used in the branch of accounting, which is responsible for employing a series of methods to impose control and passing supervision onthe costs incurred by a company, for the concept of goods, services and other internal procedures developed in the companies. The methodology used for the research project was developed based on the type of historical and documentary research, it was also counted on the development of the descriptive scope. One of the results that was obtained was that the knowledge of the collaborators who work in production has increased. As a proposal, the methodology of the Total Cost System was applied. It is concluded that the level of performance of the collaborators has increased, due to the training that has been given to the internal company.