DISEÑO DE SISTEMA DE COSTOS PARA EMPRESAS COMERCIALES

Abstract

Companies to adapt to the market must have flexible structures, thus able to adjust their management tools as the variation there of, in order to define competitive prices, planning acquisition costs and project a more attractive return for business for which must adapt their accounting systems costs. The methodology used for this study is exploratory research, technical studies and research literature analyzing the most used systems in Ecuador costs, such as costing system for production orders, standard costing system, costing system based ABC Activity costing and process costing system. Companies cases that implemented cost systems were reviewed, from gathering information to the results. In library research documentaries, literature reports, business papers covering topics where authors clearly recognized the economic benefit obtained after implementing the system analyzed. This paper presents basic guidelines for designing a cost system for Ecuadorian business enterprises, projecting its medium-term growth.