Objective:

Design a process cost system with a quality approach for the meat industry, which provides contextualized and detailed information for decision making.

Materials and methods:

To form the theoretical and methodological basis of the research, the methods of dialectical materialism were used: historical-logical, analysis-synthesis and induction-deduction. In addition, documentary review as a research technique and observation were used as an empirical method, mainly for diagnosis.

Results:

The research managed to establish the bases for the development of a process cost system with a quality focus, in correspondence with current accounting regulations, which attributes special relevance to the accounting record of quality costs, since it is taxed guarantee reliability in the analysis as a key element for decision making, based on continuous improvement and business sustainability.

Conclusions:

The application of the proposed system constitutes a tool that makes possible to strengthen the decision-making process, fundamentally from the aspects that affect the quality of the meat industry processes, in order to achieve better business management in compliance with the set objectives.

        · resumen en Español     · texto en Español     · Español ( pdf )