Análisis de la estructura de costos y gastos para la toma de decisiones. Caso de estudio empresa de ensamblaje de motocicletas y televisores

Abstract

This research shows the results of a study whose main goal was to analyze and diagnose cost structures and distribution of expenses of an assembly company in Cuenca city to obtain relevant information for decision making. The investigation considered technical and legal regulations applicable to the case. A four-stage methodology was developed for a complete and orderly analysis where the treatment of costs and expenses are examined and described in detail. It is possible to propose improvements in recognition and presentation criteria of overheads. In terms of costs, costing operations system is proposed as accumulation system cost and system by cost centers as administrative control system. In this way, through the use of administrative accounting, a solution is given to the company’s need to generate relevant information for decision making. From the cost information, it was opportune to apply administrative tools such as cost-volume-profit model and the mix of products to profit maximization, basic tools to provide managers useful data for planning and control of production in the short term.