La contabilidad de costos de producción. Un análisis comparativo en medianas y pequeñas empresas industriales atuneras en el Ecuador y su incidencia en los resultados financieros.

Abstract

This academic essay details the procedures applied in a comparative analysis of small and medium-sized tuna industrial companies within their production cost systems. This work arose from the need to identify the cost system used by companies in the Ecuadorian fishing industry. The goal is to characterize these companies and then perform a cost system analysis and a comparative analysis of their financial results. The objective of this academic essay is to review the literature applicable to the topic and compare it with the production cost system procedures used by industrial companies. Cost accounting is a source of administrative information, essential for decision-making in companies as it allows for the control of operations. Furthermore, the industrial sector is very confusing and changing, therefore, determining and controlling costs is very fundamental within a company.