La importancia de la implementación de un sistema de costos para la determinación del Precio de venta en una empresa dedicada a la producción de mezcla asfáltica

Abstract

This article is based on the need to develop a tool for the calculation and analysis of the factors that affect the costs incurred in a company dedicated to the production of asphalt mixture and its commercialization, with the identification of the factors that affect the cost accounting for the development of the production process, showing the benefits generated with the recognition of a profitability margin according to the production costs established in the different processes of elaboration of the asphalt mixture. During the development of the article, the factors and elements used in the production process of the asphalt mixture will be analyzed, allowing the improvement of planning and management strategies in order to facilitate decision-making, with the use of efficient controls used in the administration. with the purpose of identifying unnecessary costs, establishing a truthful tool to provide real information on the costs incurred in the preparation of the asphalt mixture.