Resumen

CAPA BENITEZ, Lenny Beatriz; GARCIA SALTOS, María Beatriz  y  HERRERA FREIRE, Alexander. Considerations to the types of cost of production for corporate social responsibility. Universidad y Sociedad [online]. 2019, vol.11, n.5, pp. 368-372.  Epub 02-Dic-2019. ISSN 2218-3620.

The article analyzes the importance of costing in the industry to improve the quality of the production process. In this sense, an evolutionary longitudinal, correlational descriptive study is used, once the control means to be used is determined depending on the volumes of production and the need for information that the industry requires; described the approach of this work. As it is necessary to pay attention to one of the elements of the cost that is becoming increasingly relevant in questions associated with the social responsibility of companies such as Indirect Manufacturing Cost (CIF) as explained in the results and based on the theoretical references cited. Both, the literature review and the results described as well as the authors' position, give the work a solid vision that proposes considerations to the typology with which the element is associated and allow companies to identify those inputs that in the aggregation process tend to be included in a single item; where the theoretical and analytical methods used, allow to reflect the composition of the CIF element at the time of transparency, which implies considering detailed analyzes that are achieved in Activity Based Costing (ABC) and those associated with the quality of the product by the use of all the inputs and elements that compose are being this dilemma of concern.

Palabras clave : Costs; production; company; Corporate Social Responsibility; Indirect Manufacturing Cost.

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