Contabilidad de costos: enfoque en la toma de decisiones gerenciales desde los estados financieros de la industria “Generando Calidad S.a.”

Abstract

Cost accounting is a fundamental part of general accounting, since through its structure and analysis in relation to the raw material used, labor required and the expenses incurred to produce a good, the management part can take decisions for the growth and development of the industry; Therefore, the main objective was to analyze the statements of cost of production and sales, and of results, through the financial information that they present, in parallel to what is described by bibliographic sources, to date the main strategies for making managerial decisions in favor of the growth of the plastic industries business “Generando Calidad SA”; using a methodology of quantitative approach and descriptive scope; same that allowed to gather as main results in the theoretical part, that cost accounting is important to generate strategies and analyze failures in production processes. In turn, as for the case, it was found that Industria “Generando Calidad S.A.” despite presenting positive values in its usefulness, these are not those expected in contrast to the items destined for production.