Propuesta de la metodología de cálculo de los costos unitarios de producción y su aplicación en Mueblería Freire

Abstract

In the current environment cost accounting is a very useful and necessary tool to account for production activities in a more agile and timely. It provides a tool such as unit production costs that allow the company to obtain an actual value of what it costs to manufacture a product and obtain a satisfactory profit margin. The management of an appropriate methodology for calculating unit costs of production in companies dedicated to the transformation of raw materials is essential because it facilitates control of the use of materials to avoid waste and optimize resources. The importance of managing a methodology of unit production costs is that the company can earn profit margins that allow them to be competitive and market leaders; it also meets the needs of the company.