Resumen

RODRIGUEZ MEDINA, Guillermo; CHAVEZ SANCHEZ, Jorge; RODRIGUEZ CASTRO, Belkis  y  CHIRINOS GONZALEZ, Alira. Production Cost Management in the Metallurgy Sector in the Region of Zulia. Revista de Ciencias Sociales [online]. 2007, vol.13, n.3, pp.455-467. ISSN 1315-9518.

The objective of this research article is to analyze production cost management in the metallurgy sector, based on authors such as Chase et al. (2005), Heizer y Render (2001), Horngren et al. (2002), Hansen y Mowen (2003), and Barfield et al. (2005), among others. The type of investigation was analytic, with a non-experimental, transectional field design. An instrument was designed using structured interviews, applied to the production heads for companies registered in the Directory of the Petroleum Chamber of Venezuela, subheading capital goods in the region of Zulia, that allowed for determining the products made, their processes and activities, the costing system and method used, emphasizing indirect manufacturing costs within production costs. Results indicated that a costing system by work orders and by lot is used, but there is no clarity in the valuation of the method, nor are analyses of the activities performed. Conclusions were that the metallurgy sector does not manage production costs in the best way possible

Palabras clave : Production costs; metallurgy sector; processes; activities; costing systems and methods.