Incidencia de los costos de producción en la toma de decisiones gerenciales.

Abstract

This investigative work addresses the incidence of production costs in managerial decision making, based on the use of managerial accounting and cost accounting that provide tools with useful information that allows different analyzes of costs and their behavior to be carried out. can make visible the importance of this information to develop strategies and optimize resources in the company, in such a way that they can obtain greater utility in the exercise and at the same time improve their competitiveness in the market. The objective of this work is to determine how production costs affect managerial decision making. This research applied a bibliographic-descriptive methodology, searching and reviewing scientific articles and books related to the issues raised for the development of the theoretical framework. In addition, the analytical method was used for the analysis of the information collected and to be able to solve the practical case raised. According to what was resolved and investigated, it is concluded that cost accounting allows us to classify the cost elements and collect all the costs incurred in the production of a finished product and in process. This information is shown in certain structures such as a State of production costs that, relating it to other financial statements, makes it easier for the manager of a company to have the necessary information resource to make decisions according to the objectives of the organization.