Análisis del comportamiento de los costos en empresas manufactureras.

Abstract

The behavior of the costs comes to refer to the way in which the costs change at the moment in which the activities that are related vary, in such a way that the objective of the study is to analyze the behavior of the costs in manufacturing companies, through of the application of methods for its determination and illustration in the generation of cost information in manufacturing companies, for which a methodology with a qualitative approach has been applied since through bibliographic sources such as scientific articles, information on the subject raised, resulting in the behavior of both fixed and variable costs that manufacturing companies have, at the conclusion of the analysis of this case it was possible to know the profits according to sales and production, as well as the costs that affect to various management decisions.