La gestión estratégica en la aplicación de costos por procesos y su importancia reflejada en los resultados operacionales.

Abstract

Companies that produce goods or services in which departments or processes are handled to obtain a finished product, seek to have an efficient cost allocation system, for which the application of process costs is very useful since it allows them to know in detail the raw material and the conversion costs accumulated or used within a production process based on the units produced. This information obtained is of great importance for the administration, since based on the costs the unit and total sale price is determined, which will generate results of operational loss or profit that serve to make future decisions that optimize, minimize and perfect a process based on organizational needs; recognize failures and those responsible in case of a poor departmental structure and also allow managers to project future activities based on background and thus improve the quality of their production. That is why in the present work a practical case is established in which the production costs are calculated in each department until obtaining the finished product and their respective accounting entries for the elaboration of the Result State, with this demonstration it is intended to demonstrate the importance of good management of costs by processes and accounting information as input in strategic management management and decision making.