Improvement of the costing system in the capture processes in fishing enterprises

Abstract

Cost systems are basic instruments to support managerial decision-making processes, in the search for enterprise efficiency and the definition of strategies that support the differentiation and general competitiveness of the economic organizations that make up a society. The objective of the research associated with the present study refers to the redesign of the main work procedures of the cost system of the Unidad Empresarial de Base Extractiva "La Coloma", belonging to the Industrial Fishing Enterprise of La Coloma, starting from adjusting its production flows to the main instruments associated with the calculation and accumulation of the costs of fishing activities. For this purpose, general methods of the theoretical and empirical levels were used with the objective of characterizing and deepening the essential particularities of the research object, contributing as main result to the redesign of the operation vouchers, calculation and distribution of indirect costs and redesign of the cost sheets of the capture activities, laying the foundations for the application of more specific financial instruments that would contribute to build relevant information for the operative management of the costs and expenses derived from the Extractive Base Enterprise Units as basic units of the fishing industry.