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PROBLEMS IN THE DESIGN AND IMPLEMENTATION OF A COSTING SYSTEM
Abstract
The costs are a fundamental part of every organization especially in highly competitive environments, since on these depends largely the competitiveness of the company because they are the fundamental parameter of strategic decisions that define the continuity of a company. The implementation of any cost system in practice poses unique problems that are related and are the result of the organization to which they refer. Thus, any attempt of objectivation of the difficulties involved in the design and implementation of a system of costs is, in fact, a generalization of conclusions inferred from a sample study or a sum of individual experiences, that reasonably, do not have to correspond to any particular situation. Thus, we can draw conclusions based on professional experiences, where have been observed some problems and behaviors that are typical and reccuring, which do not depend on the organization size or sector of activity.
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References8
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