Análisis de la clasificación de costos y gastos de una empresa manufacturera y su aplicación en el punto de equilibrio.

Abstract

Cost accounting becomes an indispensable activity in manufactures, not only in large companies, but also in small and medium enterprises. This is due to the information that is recorded while the productive activities are being developed, so that in the end these data will be taken and summaries will be prepared, such as the production cost statements and the financial statements, which are the basis for making decisive decisions for the business in motion. Companies that are dedicated to the development of a good or service, sometimes omit and underestimate the use of certain data with which tools can be developed, such as the Balance Point, which is an indispensable tool to study the costs that are needed to produce a well, and establish based on this cost structure the sale price according to the economic benefits that are expected to be obtained in a period. Knowing the exact quantity of products manufactured and sold so that the project does not present losses or profits is an essential starting point for these companies, because based on this they will redefine their objectives and if necessary, rethink the management of production costs that has been In order to optimize production processes, avoid waste and obtain an economically healthy and fair production cost to keep the business going.