Abstract

CARDENAS ARIAS, Bibiana E.; GUAMAN OCHOA, Maritza M.; SIGUENZA-GUZMAN, Lorena  and  SEGARRA, Lorena. Integration of cost information for decision making in assembly industries. Revista Economía y Política [online]. 2020, n.31, pp.134-156.  Epub Jan 31, 2020. ISSN 2477-9075.

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

Keywords : Accumulation system cost; administrative accounting; decision making.

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