Resumen

GONZALEZ DELGADO, Nora de las Mercedes. Introducing a Costing System. Cofin [online]. 2017, vol.11, n.2, pp. 91-101. ISSN 2073-6061.

This paper is aimed at showing the major aspects to be considered when introducing a costing system to monitor expenses incurred by the three main elements of cost charged to a cost object. For this, theoretical and conceptual terms used when dealing with costs and the introduction of costing systems were consulted first, and afterward they were used in Compañía Contratista de Obras para la Aviación (Firm of Aviation Construction Contractors) as a case study. Making a diagnosis was of great importance because it gave an insight into service cost analysis conducted in the Firm which has problems when making decisions based on cost.

Palabras clave : Cost; Expense; Costing System.

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