Improvement of the industrial process costing system in fishing activities

Abstract

Cost accumulation systems are basic instruments to support the design of managerial decisions, the optimization of business processes and the definition of strategies that support the differentiation and competitiveness of the economic units that comprise the productive sector of a country. The study developed is oriented to the redesign of some of the basic work procedures of the cost system of the Industrial Base Business Unit La Coloma belonging to the Industrial Fishing Enterprise "La Coloma", from the reorganization of the main instruments and stages associated with the calculation and accumulation of industrial processing costs in fishing activities to their updated production flows. For this purpose, theoretical and empirical methods were applied, as well as a set of procedures and techniques, which allowed the study of the historical trends of management accounting and cost systems, as well as the characterization of their current state in the entity, which contributed as main result to the redesign of the operation vouchers, calculation and distribution of indirect costs, joint costs, equivalent production and redesign of their cost sheets. This laid the foundations for the application of more specific financial instruments that would contribute to build relevant information for the operational management of costs and expenses of the industrial units of this sector of the economy.