Control de costos en la fabricación de bloques para mejorar los resultados de producción de Interbloque.

Abstract

The control of production costs is many cases in the main existing deficiency in micro and small businesses, in this sense it is the issue of research proposed and whose object of study is Interblock. This theme is based on conceptual aspects of the cost elements and how these They must be controlled until reaching the finished products. For him diagnosis of the current situation of the company, analytical methods were developed, synthetic and descriptive that allowed us to present the main deficiency of the investigated organization. The outstanding aspects of the investigative process is the lack of control of raw materials, direct labor and indirect costs of manufacturing, all these elements necessary to guarantee quality and resistance of the blocks produced by the Interblock Company. As a result of this result, a proposal is founded that seeks technify the production process of the blocks produced by Interblock, It also presents an Excel tool that allows the organization control from the arrival of raw materials to the control of products finished. In this sense, the means and mechanism of obtaining the unit costs of each of the units produced and with this measure profitability levels.