“INCIDENCIAS EN EL CAMBIO DEL SISTEMA DE COSTEO DEL PRECIO PROMEDIO PONDERADO A ESTANDAR DE INALECSA”.

Abstract

This work deals with the incidences that would generate the application of a standard cost system in the inventories of the company INALECSA, on the system of average costs that they are currently using. To fulfill this purpose, the analytical – descriptive method was used to take into consideration four main products of the company, such as Inacake of 80 gr, Vanilla Fill, Ryscos and Tostitos of 45gr. Products chosen for their representativeness, which were calculated their costs according to the average system and then applying the system of standard costs was made a comparative analysis of both results, the same that serves to make the most appropriate decisión making. .