Articulo Modelo de costos estándar aplicado a la producción de estibas en la empresa Cooperativa de Trabajo Asociado Mundo Maderas

Abstract

Below is the design of a standard cost model for the Mundo Maderas Associated Labor Cooperative, this in order to provide the organization with an effective tool to make decisions, set prices and direct its administrative management. To achieve this objective, a brief description of the company is presented, in order to establish the way in which its operation and organizational style have been given; Likewise, aspects of its size are exposed, and the way in which it is characterized within the market. Adding to this, the stages of its production process are presented, to then detail the standard cost model, carried out under the Visual Basic for Applications tool, or Excel VBA, being available to interested personnel. In the final discussion, the results obtained are contrasted with some similar research internationally.