Diseño de un sistema de costo estándar para el proceso de envasado de GLP en una planta comercializadora

Abstract

The present capstone project aims to design a standard cost system for the liquefied petroleum gas (LPG) bottling process for the domestic sector in a commercial plant, with the purpose of strengthening management control and improving operational profitability within a regulated pricing environment. The research uses accounting, operational, and technical data corresponding to the 2023–2024 period, allowing for a descriptive and applied analysis. The proposed system establishes standards for direct materials, direct labor, and manufacturing overhead (MOH), which are statistically validated using indicators such as mean deviation, standard deviation, and mean absolute deviation (MAD). The results show a standard cost of USD 1,71 per 15 kg domestic cylinder, with a mean deviation of 2,6%, a standard deviation of 1,8%, and a MAD of 1,5%, all within the control range, confirming the model’s stability. It is determined that, for planning and budgetary control purposes, the standard cost system represents an effective managerial tool, as it enables the identification of inefficiencies in production processes and promotes strategic decision-making toward more efficient operations. Keywords: standard cost, management control, operational profitability, statistical validation, LPG.