Beneficios en la aplicación del sistema costo ABC para las empresas industriales. Un planteamiento analítico.

Abstract

In the present investigation we will focus, that companies need to implement a cost accounting system, since when implementing it you will obtain benefits that will be able to determine the production costs of goods and services, which allows you to make adequate decisions so that the company continues improving its activities within any project. Through investigations of the scientific articles of the last five years, it is established that it is important that companies have accurate information through the ABC costing system that will allow them to make decisions, establishing concise sales prices as a strategy so that they can compete in the market. It was shown that traditional cost systems are not adequate to implement it because many companies had problems because the information obtained was not 100 percent reliable and therefore bad strategic decisions were made that did not allow the company to improve. In its activities and worse still compete and due to these drawbacks appears the ABC cost system because it provides more accurate information than traditional methods. It is concluded that the ABC cost system is a tool that manages and allows decisions based on cost control while reducing activities in production processes or allows adding activities if needed to achieve an efficient production thus the objective of this research is to know the benefits that this accounting tool provides.