Decisiones estratégicas administrativas en relación a la aplicación de los sistemas de costos de procesos en empresas de producción.

Abstract

Process cost systems are applied in companies that carry out production with a continuous process, that is, to obtain a finished product it must be processed by several departments. The application of this procedure in the companies allows to have a more successful control for the administrators because they will know how the production is carried out and determine the decisions that must be made and perform the corrective in a prudent time. Regarding the economy of the country and the development in the productive area, companies are a determining factor because it depends on their growth, stagnation or decay to obtain favorable results in the competitive and productive environment However, administrative decisions are immersed in the ingenuity of the manager or manager so that he takes the necessary measures at the right time to avoid losses to the company.