La contabilidad de costos y su rol en la manufactura; un recorrido didáctico y práctico del proceso de producción.

Abstract

The companies dedicated to the production of goods or services need a mechanism that allows them to accumulate the costs involved in the production processes in order to know how much it cost to produce, the cost accounting intervenes as an indispensable tool in the elaboration of necessary information to know the cost of production, a significant data to analyze and make decisions that lead cost management in search of process optimization, this can mean cost reduction and so we can calculate the sale price based on costs, obtaining a fair and competitive price. All these situations undoubtedly affect the financial statements, and therefore the profits generated in the sales of the finished products. This paper shows a practical case of a manufacturing company that uses the cost system for production orders throughout the accounting process so that with the financial information generated, the strategic management of costs is applied.