Diseño e implementación de un sistema de costeo por órdenes de trabajo para mejorar la productividad de la cosntructora Coprobra S.A.

Abstract

This project was developed in order to show the importance of identifying, classifying and controlling all the costs of a construction work, in order to determine the quantity of raw materials, labor and other indirect costs that are required for each production order. In the production process of the company, preventing waste of materials or misuse of resources. The design of a costs system based on job orders allows the company to identify the cost elements and distribute them properly in each order accumulating in a cost sheet all cost incurred in materials, labor, and other indirect costs and reflecting the total cost of the construction work. The normal cost use an assessment rate, that has to be adjusted when the real cost is obtained; the construction company considered that it is important to implement this system, because at the moment, it is not known the cost of each of these elements represent in the building of a specific work. This way, it is possible to determine the level of productivity, efficiency, and effectiveness that is achieved in each department of this company and also it is possible to determine the profit margin. The methodology includes field research as it required the gathering of information, observation of facts, and interviews to the General Manager, Resident engineer, workers, and administrative and accounting staff. The project will benefit the Coprobra S.A., Construction Company because they will know the value of the costs that represents the production and this way define the cost – benefit ratio.