La contabilidad de costos y su importancia en el proceso productivo de las empresas dedicadas a la actividad industrial.

Abstract

The development of the research work is based on the importance of cost accounting in the companies that transform raw material into final product, for this purpose it was necessary to investigate and argue the usefulness of this accounting in industrial companies, for a better management and operation of their production processes top management needs the information that this provides which allows you to control your costs, plan for the future and make decisions related to the economy of the company. The study of this research work consists of a theoretical compilation of what is cost accounting, as a fundamental axis in the elements of raw material cost, labor and indirect manufacturing costs, cost control, planning and decision making in Industrial manufacturing companies. This compilation also includes what the interested party of the company must interpret and analyze from accounting reports in order to achieve control of production costs and greater economic efficiency. The methodology used in this research is qualitative and the analytical technique based on the problem that must be solved, proceeding to establish the conclusions of the investigation.