Analysis and Auditing of Production Costs According to Accounting Information in Industrial Companies

Heyder Alkarawy

doi:10.17533/udea.le.n104a358182

Autores/as

Heyder Alkarawy University of Babylon https://orcid.org/0000-0002-9303-6533

DOI:

https://doi.org/10.17533/udea.le.n104a358182

Palabras clave:

contabilidad, coste, análisis coste-beneficio, contratos, reputación

Resumen

Este artículo analiza los costos de producción en empresas industriales y su verificación mediante indicadores de costos planificados, con el fin de mejorar la gestión de inventarios y apoyar la toma de decisiones. A partir de un análisis sistemático y descriptivo de la regulación de contabilidad de gestión, se precisan las secciones metodológicas y se desarrollan las cuentas de contabilidad de gestión, así como su interacción con las cuentas de contabilidad financiera. Los resultados muestran que una mejor organización de técnicas, partidas y objetos de costo fortalece la información disponible para los directivos en distintos niveles, al permitir medir la eficacia de las decisiones y evaluar el desempeño de las unidades internas. Esto se traduce en mayores niveles de rentabilidad y eficiencia, evidenciados en una gestión más rigurosa de inventarios y costos. Finalmente, se propone una guía estandarizada de reporte de costos de producción y de verificación en auditoría de productos terminados, que sirve como criterio para clasificar las transacciones de negocios asociadas a la auditoría de inventarios y ventas, contribuyendo a mejorar el control interno.

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Biografía del autor/a

Heyder Alkarawy, University of Babylon

Department Accounting, College of Administration and Economics University of Babylon, Iraq

Citas

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