Aplicación de un sistema de costos en los procesos productivos de la empresa industrias Bravo.

Abstract

This research focused on the evolution of costs in relation to the application of a cost system in the productive processes of the Industrias Bravo company, knowing the importance of cost accounting represents in an organization the value of an asset or a service that manages to perform as a benefit in the future, and the operation of the contribution margin, the breakeven point, the cost of the product and with the right decision-making, for the aforementioned it is established as a general objective to design a cost system a Through the identification of the key production processes in the Industrias Bravo company in order to improve the profitability of the entity. With the strategies and methods applied during the development of this research, it will be shown that the integration and application of costing in the company Industrias Bravo with respect to the production processes through the analysis and classification of publications related to the subject, this document carried out research and data collection deepening the knowledge on the implication of costing methods in manufacturing, with greater emphasis on the current knowledge available by conducting a review of this literature and previous studies.