IMPLEMENTATION OF A STRATEGIC PLAN OF COSTS TO THE COMPANY CONFECTIONS FERCHO’S OF CÚCUTA.

FORMATIVE RESEARCH ACCOUNTING PROGRAM PUBLISHED

INDEPENDENT WORK

DRAFT OF DEGREE OVERVIEW

COMMODITY: 1224023 ACCOUNTING RESEARCH I.

NAME: LUIS FERNANDO CAMARGO CÁRDENAS                          COD: 1223352

SEMESTER ENROLLED: 4          

 PROFESSOR: PHD. DOC. MSC. ESP. CPT. LIC JOSE ANTONIO ALVAREZ TRILLOS

TITLE: IMPLEMENTATION OF A STRATEGIC PLAN OF COSTS TO THE COMPANY CONFECTIONS FERCHO’S OF CÚCUTA.

DESCRIPTION OF THE PROBLEM

The company has been observed that it does not implement a strategic plan of costs, which has led us to the total ignorance of the raw material used.

Therefore, to not knowing to manage resources is difficult to appropriate decision making, set an exact price to products which conform with the interests of the customers, because that generate a high cost of production and what is being sought is to optimize the production process ion.

Due to this problem, the research was conducted to create a general diagnosis of the company to implement a strategic plan of costs, in order to improve the activities that carry out the company and optimize the production process.

However, should be considered many factors such as having clear what is the variable dependent, independent, and intervening, to achieve a clear and accurate solution.

OBJECTIVE OF THE STUDY

General objective

Implement a strategic plan of costs for the company clothing fercho’s de Cúcuta.

Specific objectives

• Know the generation of costs; in order to obtain the maximum benefit from them.

• Identify the activities truly necessary to manufacture garments and that add economic value to the company.

• Describe the production processes and costs to know elements and provide prices for the product in the future.

• Design a strategic plan of costs.

• Develop the strategic plan of costs, to achieve greater efficiency in their products.

JUSTIFICATION

Enterprise-level clothing fercho’s.

The strategic plan's cost, will let you know the company rightly costs incurred in each of their processes by labor, raw materials and indirect costs of manufacturing, which will give you reliable evidence for an effective outlet of decisions as it is to define the appropriate selling price and thus not incur losses and keep under control all its resources.

Level of public accounting career

The proposed study will be a valuable contribution to be constituted into a fundamental contribution in the implementation of a strategy of costs for a sector such as the production and sale of textile products that have grown in much of the region and that thanks to the co be acquired in the course of the race will allow us to develop a blueprint that serves as control and monitoring of the costs of a textile company.

On a Personal level

Extend the knowledge acquired throughout the race; at the level of professionalization, the experience you get in developing this blueprint, which involves the implementation of a strategic plan of costs for business, we can make such applications in any other company that requires it

THEME DEVELOPMENT

This blueprint of grade is based on the study for the implementation of a strategic plan of costs for the company clothing fercho’s, based on the opinion of employees, customers and suppliers of the company that reflected the change that is necessary to be pay a better service the customer preference and better position on the market.

Was an observation of the theoretical and legal bases which was fundamental for the investigation, which were: value theory, theory of control, strategic planning, social responsibility, system cost, cost, cost system doctrine by process, activity-based cost system, direct costing, variable costing, Constitution, labour code, my SMEs, Decree 2649/3, etc., being exposed in a detailed way, in such a way that it is obtained a clear understanding of points that are they were during the development of the draft.

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