Análisis de costos de producción y su impacto en la rentabilidad de la empresa Holviplas S.A. en el año 2015

Abstract

General Accounting provides valuable financial information for decision-making, however, is not sufficient for determining the costs and the selling price. The information provided by the Cost Accounting is effective and efficient, because it depends on the future of business. Determining the cost can make the difference between survival or bankruptcy of a company. This work is done in order to widely known all necessary for accounting for production costs of a production company, subject very important process because it is the Cost Accounting which collects, records and reports information related costs and based on the information generated, the planning and control decisions are made. The field where the Cost Accounting has developed more is the industry. To achieve the objectives, Cost Accounting follows a series of rules and accounting procedures established in the different systems Costs, which include: Systems Costs Processes and Systems Costs Production Orders, the latter being the specific cost system that is dedicated herein. System Costs Production Orders provides specific information about a production unit or a batch that must be executed to meet specific customer needs. It has been found to satiety that not only the production makes a successful company, but it is complemented by a timely and efficient attention to administrative procedures and accounting transaction log, even if the latter we add control accounting for production costs.