Abstract

MORILLO MORENO, Marysela C  and  PULIDO, Dianosky Yoleida. Design of a System for the Accumulation of Costs for Micro, Small And Medium Sized Bakery Industries. Revista de Ciencias Sociales [online]. 2006, vol.12, n.2, pp.278-296. ISSN 1315-9518.

Micro, small and medium sized industries are fundamental in a solid economy, and management and support strategies according to their characteristics should be designed and that allow them to better their competitiveness and consolidation, and for this reason there is a need to account for systems of cost accumulation that generate appropriate, timely and detailed information. After the realization of a study in the bakery industries in the Barinas Municipality, Barinas State, it was found that the majority of these businesses did not have a system for the adequate accumulation of costs which allowed them to calculate precise production costs for planning, control and decision-making. For this reason we present herein the results of a projected research project on a comprehensive level in which a system of costs is designed, adapted to the needs of these industries, compatible with the nature of their productive activity, in order to facilitate and expand its use. A system of accumulation of hybrid costs is proposed based on a combination of process cost systems and operational cost systems in order to obtain systematic, timely and reliable information on production costs for decision making, and which includes control mechanisms and procedures.

Keywords : Bakeries; production costs; management; decisions; cost accounting.