Contabilidad de costos y toma de decisiones en Industrias Alimenticias Vitarrico
Abstract
The objective of the research is to analyze the relationship between cost accounting and decisionmaking in the organization Industrias Alimentcias Vitarrico. For this purpose, it is intended to develop a project with a qualitative approach, descriptive scope and inductive method; the research design will be the case study and the data will be collected from non-participant observation and semi-structured interviews. The theoretical foundations refer to Horgren, et al (2003), Henao et al. (2011), Otálora et al (2016) and Adelberg et al (1994) in the study of the cost accounting variable; on the other hand, Robbins and Coulter (2010) and Uribe (2011) were used to conceptualize decision-making. The expected results are located in the description of the cost accounting procedures and the decision-making process; in the same way, points of convergence will be established between both variables in Vitarrico.
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