A company will be set up with a purpose: to offer or provide an asset or service for profit is necessary that it has a system of control and cost accounting to ensure success. Data from fixed costs, variable costs and revenues always suggest, each one in your area to determine specific aspects that policies that help identify and / or establish guidelines to get the results that are expected. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future, this goal is achieved by supplying of information that can be used to reach the decision to reduce manufacturing costs or increase sales volume.

El entender que una empresa es constituida con una finalidad: prestar u ofrecer un bien o servicio para obtener utilidades es necesario que la misma tenga un sistema de control y contabilización de costos que garanticé el éxito. Los datos de los costos fijos, de los costos variables y de los ingresos siempre sugerirán, cada uno en su área aspectos particulares, que permitan determinar políticas específicas las cuales ayudarán a determinar y /o establecer lineamientos para obtener los resultados que se esperan.

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