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

Abstract

is 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. e study proposes the use of systems and tools, thus a company can respond to the need forcost information since companies need accurate information between what it means to determine unit cost of the product andto control costs by area. For this, it is considered, on the one hand, costing operations system as accumulation system and, onthe other hand, system by cost centers as administrative control system. Based on the information obtained from the costingsystems, administrative tools such as cost-volume-profit model and the product mix to profit maximization provide managersuseful information for planning and control of production in the short term.