Sistema de acumulación de costos por proceso de los elementos que intervienen en la producción.

Abstract

In this research work, progress will be made about the advancement of production techniques that we are going to use a cost accumulation system by department for the process of variation and elaboration or production of products in companies. It is very important that the entities are large or small for the respective accounting records in their different departments to demonstrate the inputs and outputs of the matter that is going to be produced, to carry out an accounting system where we can obtain efficient and accurate information in a certain period, likewise the basic concepts about costs are pointed out, the same ones that focus on the system by process and accounting. Therefore, a compilation of bibliographic information from specialized and current sources has been prepared that justify the importance of introducing about Cost Accounting to the current General Accounting systems. Subsequently, it presents a practical case "Food Companies" in which it is elaborated: sheets of transferred units, sheets of cost by department, sheet of production cost, accounting records, statement of comprehensive income, administrative, sale and financial expenses and depreciation. The exercise.