Analyse et audit des coûts de production à partir de l'information comptable dans les entreprises industrielles
DOI :
https://doi.org/10.17533/udea.le.n104a358182Mots-clés :
comptabilité, coût, analyse coût-bénéfice, contrats et réputationRésumé
Cet article examine les coûts de production dans les entreprises industrielles et leur vérification au moyen d’indicateurs de coûts planifiés, afin d’améliorer la gestion des stocks et de soutenir la prise de décision. À partir d’une analyse systématique et descriptive de la réglementation en comptabilité de gestion, les sections méthodologiques sont précisées et les comptes de gestion sont développés, de même que leur interaction avec les comptes de comptabilité financière. Les résultats montrent que l’organisation plus cohérente des techniques, postes comptables et objets de coût renforce l’information disponible pour les dirigeants à différents niveaux, en permettant de mesurer l’efficacité des décisions et d’évaluer la performance des unités internes. Il en découle une rentabilité et une efficacité accrues, reflétées dans une meilleure gestion des coûts et des inventaires. L’article propose enfin un guide standardisé de reporting des coûts de production et de vérification en audit des produits finis, servant de critère pour classer les transactions liées à l’audit des stocks et des ventes.
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