Diseño de un sistema de costos para la empresa comercializadora Aldus Ltda

Los cambios administrativos que se han presentado en la gestión de la compañía “COMERCIALIZADORA ALDUS LTDA” no siempre tuvieron un óptimo control de presupuestos para las áreas de producción y ventas; ni de los costos directamente asociados a estas. Por lo anterior, surge la necesidad de diseñar un sistema que permita identificar con claridad cuáles son los costos directos e indirectos asociados a los procesos, su punto de equilibrio y demás información para la correcta toma de decisiones. Con el objetivo de identificar cual sería el mejor sistema de costos para la empresa, se realizaron una serie de investigaciones sobre los diferentes modelos de costeo existentes. Se realizaron estudios de métodos y tiempos de todas las actividades relacionadas con los procesos, se analizaron los espacios o áreas locativas de la empresa asignados para la transformación y el bodegaje y se validó la metodología de distribución y demás elementos que aportan valor al producto final. El estudio fue de tipo descriptivo cualitativo y su método ayudo a comprender notoriamente los procesos mediante la identificación, formalización y análisis de riesgos. Luego de los estudios se elaboró una hoja de costos por producto; se dividió la empresa en tres procesos diferentes para hacer así un montaje de costos más transparente y claro, que no recargara costos a un producto más que a otros. También se consolidó toda la información en bases más sólidas para la asociación de los costos de cada uno de los productos permitiendo mejores resultados para la compañía a partir de información real.The administrative changes that have been presented in the administration of the company "COMERCIALIZADORA ALDUS LTDA” didn't always have a good control of budgets for the production areas and sales; neither of the costs directly associated to these. For the above-mentioned, the necessity arises of designing a system that allows identifying with clarity all the direct and indirect costs associated to the processes; its balance point and other information for the correct taking of decisions. With the objective to identify what would be the best system of costs for the company, a series of investigations on the different models of finance costs existent were taken. Some studies of methods and times of all the activities related with the processes were taken too, the spaces or local areas of the company were analyzed assigned for the transformation and the storage and it was validated the distribution methodology and other elements that contribute value to the final product. The study was of qualitative descriptive type, this method helps to understand the processes flagrantly, by means of the identification, formalization and analysis of risks. After the studies a document of costs was elaborated by product, the company was divided in three processes to make a more transparent and clearer system of costs and this way not to recharge costs to a product more than to other and were consolidated all the information in more solid bases for the association of the costs for each one of the products allowing better results for the company starting from real information

Implementation of an integrated care strategy for child contacts of tuberculosis patients: a quasi-experimental study protocol

Abstract Background Childhood tuberculosis continues to be a major public health problem. Although the visibility of the epidemic in this population group has increased, further research is needed. Objective To design, implement and evaluate an integrated care strategy for children under five years old who are household contacts of bacteriologically confirmed pulmonary tuberculosis patients in Medellín and the Metropolitan Area. Methods A quasi-experimental study in which approximately 300 children who are household contacts of bacteriologically confirmed pulmonary tuberculosis patients from Medellín and the Metropolitan Area will be evaluated and recruited over one year. A subgroup of these children, estimated at 85, who require treatment for latent tuberculosis, will receive an integrated care strategy that includes: some modifications of the current standardized scheme in Colombia, with rifampicin treatment daily for four months, follow-up under the project scheme with nursing personnel, general practitioners, specialists, professionals from other disciplines such as social work, psychology, and nutritionist. Additionally, transportation and food assistance will be provided to encourage treatment compliance. This strategy will be compared with isoniazid treatment received by a cohort of children between 2015 and 2018 following the standardized scheme in the country. The study was approved by the CIB Research Ethics Committee and UPB. ClinicalTrials.gov identifier NCT04331262. Discussion This study is expected to contribute to the development of integrated care strategies for the treatment of latent tuberculosis in children. The results will have a direct impact on the management of childhood tuberculosis contributing to achieving the goals proposed by the World Health Organization's End TB Strategy. Trial registration ClinicalTrials.gov identifier NCT04331262 . Implementation of an Integrated Care Strategy for Children Contacts of Patients with Tuberculosis. Registered 2 April 2020.