LA IMPORTANCIA DE LA CONTABILIDAD DE COSTOS PARA EL CONTROL DE LA ADMINISTRACIÓN DE LOS EMPRENDIMIENTOS EFECTIVOS.

Abstract

Recognizing that the establishment of a business has a purpose such as providing or lending goods and services for profit, it is necessary to establish a cost accounting and control system to ensure success. The data of fixed costs, variable costs and income will always be present for specific aspects of each field, where specific policies can be identified that help determine and / or establish guidelines to achieve the expected results. Production cost planning as part of the commercial management of a company identifies the need to execute strategies based on the decision to set prices and take into account what customers are willing to pay for the products. The purpose of this study is to disseminate the importance of product pricing cost planning as a management strategy, since the absence of product pricing cost planning in the production cost control system may result in increased costs and higher quality. By having a clear and thorough understanding of costs, types of costs, and cost amounts, you will be able to better understand your business and make informed decisions. Ultimately, cost accounting should directly or indirectly contribute to maintaining or increasing the company's profits. This will be achieved with the good administration of numbers that can be used to make decisions, to reduce manufacturing costs or increase sales.