Implementación del sistema de costos por orden de producción para la microempresa "Los Cerezos".

Abstract

Cost accounting is a fundamental tool for management because it provides relevant information on relevant aspects of the company, information that helps financial accounting for the preparation and presentation of financial statements of general interest: for internal and external users of the company and administrative accounting for decision making and strategies, whose goals are focused on maximizing economic benefit without diminishing the quality of the product or service. Taking into account the objectives of cost accounting, in the Cherry companies the cost system was implemented by production orders after gathering sufficient and pertinent information of the processes carried out for the elaboration of the dairy products produced by the microenterprise. Of costs that were adjusted to the needs of the microenterprise, where they work for orders made by their customers; determining the cost of each specific product, inventory management and the preparation and presentation of the financial statements.