DISEÑO DE ESTRATEGIAS PARA LA DETERMINACIÓN DE LOS COSTOS DE PRODUCCIÓN EN LA EMPRESA INVERSIONES BOSCHFOOD, C.A.

Abstract

Cost accounting has become essential for companies regardless of the activity carried out, as it provides the basis for decision-making, which is of great relevance in the information needs of organizations. It is for this reason that general objective is the design of strategies to determine the costs of products produced by “Inversiones Boschfood, CA” Which allows the application of a method of costing, all framed in a feasible project, using the techniques of direct observation and survey to determine existing problems in the company, in this same order of idea becomes reference to the population represented by thirteen employees involved directly in the production area, this research strategies are made in order to take direct control over actual costs, just as personnel are aware of the data and operations performed for the application of correction factors necessaries to ensure an acceptable and useful profit, so in that way, shows the desires profits.