Análisis de costos para toma de decisiones. Caso en industria de bicicletas

Abstract

This research project refers to a cost analysis for decision making in a bicycle company, which seeks to diagnose the management of production costs in the revised company for proposing actions that contribute to the needs of continuous improvement according to analysed information from the year 2017. The analysis of quantitative and qualitative variables, which, according to certain authors, are necessary for greater understanding. Theory and concepts of several authors were considered in the study. For the control of costs in bicycles production, an administrative model for cost centers was proposed considering a system for specifications for the accumulation of costs. It was also necessary to develop a first study about quality costs to provide a tool for continuous improvement related to the company updated theoretical foundation and needs. With the analysis performed, more efficient information is obtained for better decision making by senior management.