It is universally known that in research work, the theoretical bases allow presenting a series of aspects that constitute a unitary body through which the particular phenomena studied are systematized, classified and related to each other.
In this sense, the following theoretical aspects are developed to analyze production cost accounting for the production of beverages, for this post the conceptualizations corresponding to the variable involved are issued.
Cost accounting is a branch of general accounting specialized in the control, analysis and interpretation of all cost items necessary for the manufacture and sale of a product or the provision of a service in any company, which in turn facilitates decision making, as well as planning, administrative control and performance evaluation.
Cost accounting is an information system used to predetermine, record, accumulate, control, analyze, direct, interpret and report everything related to production, sales, administration and financing costs.
In this sense, this type of accounting allows the application of controls for the organization to maintain constant supervision throughout the production process, so that it is carried out efficiently in accordance with the proposed objectives, thus allowing management to benefit from timely, relevant and comparable information, so that they can create the necessary strategies that generate satisfactory results with respect to the real value of their products.