Cost system based on processes and activities for the CPA Martires de Granada
Keywords:
cost system, processes, activities, decision makingAbstract
The present work is entitled Cost System based on processes and activities for the CPA Mártires de Granada, whose main objective is to Design a cost system based on processes and activities for the CPA Mártires de Granada that contributes to the decision making of the Board . The Florida municipality has two power plants and vast tracts of land dedicated to sugar cane are not exploited because they are infested with undesirable woody plants, hence many production units have high costs and low yields. Leading them to be in critical condition. It is necessary to improve the cost system as well as the established pricing policy specifying the content, structure and applicability of the price/cost sheet in the unit and by extension to the municipality of Florida for future adaptations of the same that prevents the advancement of this line so important for the country. The research aims to solve the following problem through scientific methodological means: How to control the resources of the Cooperativa Martires de Granada to contribute to the decision-making of the Board of Directors For this purpose, the research aims to: Design a system of cost based on process and activities for the CPA Mártires de Granada that contributes to the decision making of the Board of Directors.
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