Abstract

VITERI GUZMAN, Grace Katiuska. Management information system for cost control of agro-industrial companies in the Daule Canton. Universidad y Sociedad [online]. 2021, vol.13, n.5, pp. 605-614.  Epub Oct 02, 2021. ISSN 2218-3620.

The present research work developed a proposal for the different agro-industrial companies, specifically in the Daule canton of the Guayas province, whose highest production is based on the cultivation of rice. Therefore, the objective is to propose a management information system for cost control that allows determining, recording and reporting production costs in a timely and reliable manner. A non-experimental transectional research design was established with a mixed approach and information was obtained through the application of data collection techniques and instruments such as direct observation and survey of 67 companies in the agro-industrial sector of Daule as a sample of a population of 82, In addition, a review of documentary sources was carried out, which demonstrated the inexistence of a cost accounting system according to the characteristics and needs of most companies in this sector. According to the way in which costs are concentrated in the production process, it was concluded that the cost system for production orders is the most recommended, since it meets the characteristics of productive management and the needs of the agro-industrial sector.

Keywords : Production; costs; management information system; competitiveness.

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