PROPUESTA DE UNA GUÍA ILUSTRADA PARA LA DETERMINACIÓN DEL COSTO DE PRODUCCIÓN E INFORMACIÓN FINANCIERA CONTABLE PARA LAS MPyME

Abstract

This paper considers three theoretical aspects to complete development, which are: the business environment, cost accounting theory and learning tools. Together set to provide support to the illustrated guide, with which is exemplified in its development the use of accounting tools to manage production costs in the manufacture of a product. The document seeks to guide the process control by obtaining timely information that the company produces and under these measures, the instrument performs the function of liaising with and assist the manufacturing industry, specifically referring to micro-sized companies and small, which keep a death reflected as a whole.