Integración de información de costos para la toma de decisiones en industrias de ensamblaje

• DOI: 10.25097/rep.n31.2020.07
• Publication Date: 2020-03-24T23:12:15Z
• Authors: Maritza M. Guamán...; Bibiana E. Cárden...; Lorena Siguenza-G...; Lorena Segarra
• Keywords: acumulación de costos; 8. Economic growth; 0502 economics and business; 05 social sciences; toma de decisiones; contabilidad administrativa

This article reports the results of an in situ analysis usefulness cost information for decision making assembly companies, through a case study Ecuador. The proposes integration systems and tools, thus company can respond to need since companies accurate between what it means determine unit control costs by area. For this, is considered, on one hand, costing operations system as accumulation and, other centers administrative system. Based obtained from systems, tools such cost-volume-profit model product mix profit maximization are developed provide managers useful planning production short term.