Asesoría en diseño de sistema para cálculo y control de costos

Abstract

El presente informe examina la metodología de trabajo de Metalúrgica Velasco, con el objetivo de diseñar e implementar un sistema de costos que proporcione información valiosa para la toma de decisiones. Se determinó que el sistema de Costeo por Órdenes de Trabajo era el más adecuado, utilizando datos del sistema TácticaSoft para reunir la información necesaria. Se realizó una estimación presupuestaria para 12 meses, clasificándola en diferentes categorías. Se identificó la información requerida, se definieron campos de registro y se designaron responsables. Debido a registros históricos insuficientes, se usaron solo los datos recolectados durante el estudio. Se calcularon las Tasas de Costos Indirectos mediante acumulación y asignación, estableciendo bases de distribución y recopilando información sobre el Nivel de Actividad de la Empresa. Estas tasas, junto con Costos Directos en Materias Primas, Suministros y Mano de Obra Directa, permiten calcular el costo de una pieza o proyecto y ayudar a determinar su precio de venta. Con la información sobre costos y niveles de actividad, también se calculó el costo del Tiempo Muerto Anticipado y Operativo en términos monetarios, visualizando el impacto de utilizar recursos por debajo de la capacidad instalada. Los resultados fueron influenciados por el contexto político en Argentina, donde el tipo de cambio oficial del dólar se devaluó en un 124%, afectando los costos mensuales, que mostraron variaciones excesivas. Se utilizó el promedio trimestral como costo de referencia. Los avances en el registro y cálculo de costos fueron de gran valor para la Empresa, que busca seguir mejorando en esta área.

The present report examines the working methodology of Metalúrgica Velasco, aiming o design and implement a cost system that provides valuable information for the anagement decision-making. Initially, it was determined that the Job Order Costing system as appropriate, and data stored in the integrated system TácticaSoft would be utilized to ather necessary information. Based on these records, a budget estimation for the following 12 months was conducted, classifying it into different budget categories. he required information for a proper cost analysis was identified, fields for recording this information were defined, and responsible parties were designated. Given that historical records were insufficient to determine or estimate expenses for each department and cost centers, only data collected with the new method during the study period were used. Through the method of accumulation and allocation, Indirect Cost Rates were calculated, requiring prior establishment of distribution bases and how information on the Company's Activity Level would be collected. These rates, combined with Direct Costs in Raw Materials, Supplies, and Direct Labor, enable the calculation of the cost of a specific piece or project and aid in determining its selling price. With the information on costs and activity levels, it was also possible to calculate the cost of Anticipated and Operational Idle Time in monetary terms, allowing visualization of the impact of utilizing resources below installed capacity. The final results were significantly influenced by the political context in Argentina during the study, during which the official dollar exchange rate (which largely affects the economy) shifted from being fixed during an inflationary process to devaluing by 124% due o a decision by the national government. This was compounded by the "noise" generated by companies overstock policies to protect their capital. Consequently, monthly costs exhibited excessive variations, making it necessary the use of the three-month average as a reference cost. The advancements made in record-eeping and cost calculation methods proved to be of great value to the Company, which aims to continue improving along the same path.