Keywords
How to Cite
Abstract
The problem highlights the lack of consensus on clear standards and the influence of contextual factors. Poor quality in these systems can result in inaccurate reporting, affecting financial and strategic management. For this reason, the objective of the research was based on determining whether the quality of cost accounting systems has an impact on the quality of the information used to make decisions. For the methodology, a qualitative approach was used in the research due to its ability to explore the complexity and depth of this phenomenon. In the context of cost accounting, the experiences, perceptions and practices of key actors, this research presents a systematic review of the current state of research associated with the quality of accounting systems in manufacturing companies. The study sample consisted of 40 articles. The results showed that some industrial companies are gradually adopting cost accounting. For this reason, the management community became aware of the growing global competition between private companies. It is concluded that training employees to operate quality modern cost accounting systems helped increase confidence and reduce errors.
References
Adinoy, M. (2019). Effect of Standard Costing on Profitability of Manufacturing Companies: Study of Edo State Nigeria. Journal of Resources Development and Management, 53(11), 28–34. https://doi.org/10.7176/JRDM
Alvarez, P., Sensini, L., Vazquez, M., & Bello, C. (2021). Management Accounting Practices and Performance of SMEs in the Hotel Industry: Evidence from an emerging economy. Article in International Journal of Social Science and Business, 12(2), 1–22. https://doi.org/10.30845/ijbss.v12n2p3
Appah, E., & Duoduo, G. (2024). Firm Attributes and Corporate Financial Distress of Listed Manufacturing Firms at The Nigeria Exchange Group. British Journal of Multidisciplinary and Advanced Studies, 5(1), 16–40. https://doi.org/10.37745/bjmas.2022.0391
Bolaños, D., & Peláez, J. (2021). Métodos de acumulación y asignación de costos en la práctica empresarial. Revista Perspectiva Empresarial, 8(2–2), 20–34. https://doi.org/10.16967/23898186.739
Burgos, H. (2019). Normas Internacionales de Contabilidad. Panorama, 1(3), 65–70.
Casanova, C., Proaño, E., Macias, J., & Ruiz, S. (2023). La contabilidad de costos y su incidencia en la rentabilidad de las PYMES. Journal of Economic and Social Science Research, 3(1), 17–30. https://doi.org/10.55813/gaea/jessr/v3/n1/59
Chilmatova Dilnoza, A., & Mannopova Muazzamkhon, S. (2022). Cost and Accounting Concepts in Accounting and Their Accounting. Global Scientific Review, 4, 21–26. http://www.scienticreview.com/index.php/gsr/article/view/29
Duqye, M., Osorio, J., & Agudelo, D. (2022). Análisis De La Aplicación Del Sistema De Costeo Estándar En Las Empresas Manufactureras Colombianas. Revista Del Instituto Internacional de Costos, 7(4), 97–123.
Elizondo, A., & Gómez, A. (2015). Convergencias Entre La Contabilidad Gubernamental y la contabilidad dinanciera. Vincula Tégica_Efan, 1(1), 1785–1806.
Esther, C., & Innocent, C. (2021). Environmental Cost Accounting and Corporate Performance of Listed Manufacturing Firms on Nigerian Stock Exchange. Research Journal of Management Practice|, 1(7), 2782–7674. www.ijaar.orgwww.ijaar.org
Estrella, E., & Góngora, G. (2020). La contabilidad de costos de las pymes y su relación con el rendimiento. Un estudio empírico. Cofin Habana, 4(1), 1–9.
Govea, K. (2017). Los sistemas de costos en las empresas industriales atuneras de manta. Quipukamayoc, 25(48), 83. https://doi.org/10.15381/quipu.v25i48.13998
Gualán, J., & Zapata, P. (2023). Optimización de Costos en el Sector Manufacturero: Análisis del Sistema de Costeo Estándar en Textiles Saraguro. MQRInvestigar, 7(2), 1160–1187. https://doi.org/10.56048/mqr20225.7.2.2023.1160-1187
Gutiérrez, F. (2020). Evolución histórica de la contabilidad de costes y gestión (1885-2005). Revista Española de Historia de La Contabilidad, 4(2), 101–112.
Herrera, M., & Ordóñez Vivero, R. E. (2023). Impacto de las ciencias contables en el rendimiento empresarial: Una visión pragmática. Revista Colón Ciencias, Tecnología y Negocios, 10(1), 74–94.
Lenin, F., & Aizaga, L. (2016). Estado del Arte de la Contabilidad de Costos. Estado del Arte de la Contabilidad de Costos. Revista Publicando, 2(8), 513–528.
López, C., Quintero, J., & Zea, F. (2017). La contabilidad de costos en las empresas del valle del cauca, colombia: realidades, impactos e inferencias. Revista Del Instituto Internacional de Costos, 10(8), 97–123.
Lozada, N., Carrasco, T., Ramos, E., & Velasteguí, E. (2017). La contabilidad de costos como fuente para la toma de decisiones. Revista Ciencia Digital, 1(2), 73–92.
Mmamefune, L. (2021). Cost Accounting Information and Product Costing of Selected Paint Manufacturing Companies in Delta State, Nigeria. Research Journal of Management Practice, 1(11), 2782–7674. www.ijaar.org
Mohammed, M. (2023). Activity-Based Management: Article Review. ASEAN Journal of Economic and Economic Education, 3(1), 17–22.
Molina, K., Molina, P., & Stalin, J. (2019). La contabilidad de costos y su relación en el ámbito de aplicación de las entidades manufactureras o industriales. Journal of science and research: revista ciencia e investigación, 4(1), 15–20. https://doi.org/10.5281/zenodo.3240566
Moreno, Y., Largo, N., Celi, Y., & Maldonado, M. (2022). Contabilidad y costos: enfoque de costos por procesos y costos estándar. FIPCAEC Revista Científica de Ciencias Económicas y Empresariales, 7(2), 62–79.
Nwadiubu, A., & Okolie, D. (2023). Cost Accounting and Performance Evaluation in Manufacturing Companies. Journal of Accounting and Financial Management, 8(6), 108–126. https://doi.org/10.56201/jafm.v8.no6.2022.pg108.126
Okafor, G., & Egbunike, S. (2018). Environmental Cost Accounting and Cost Allocation (a Study of Selected Manufacturing Companies in Nigeria). European Journal of Business and Management, 5(18). www.iiste.org
Oluwagbemiga, O., Olugbenga, O., & Zaccheaus, S. (2014). Cost Management Practices and Firm’s Performance of Manufacturing Organizations. International Journal of Economics and Finance, 6(6), 234–239. https://doi.org/10.5539/ijef.v6n6p234
Omah, C. (2024). The impact of international companies on convergence of accounting standards. International Journal of Management, Accounting and Finance, 10(1), 7440–8146.
Omah Patience. (2021). Board Attributes And Audit Report Lag Of Quoted Industrial Firms In Nigeria. The International Journal of Accounting and Management Innovations, 9(1), 113–122.
Padmakusumah, R., Haizam, M., & Saudi, M. (2020). Cost accounting for service company (Case Study In Private Universities In Bandung City). International Journal of Psychosocial Rehabilitation, 22(12), 8577–8581.
Petera, P., & Šoljaková, L. (2020). Use of strategic management accounting techniques by companies in the Czech Republic. Economic Research-Ekonomska Istrazivanja, 33(1), 46–67. https://doi.org/10.1080/1331677X.2019.1697719
Putri Gatria, & Rini Indriani. (2024). The Influence of Credit Risk on Company Earnings Management. Jurnal Ilmiah Ekonomi Dan Bisnis, 12(1), 12. https://doi.org/10.37676/ekombis.v12i1
Ramírez, M., & Valencia, M. (2022). La contabilidad de costos entre el control y la definición de la realidad. Un análisis epistemológico. Revista RAITES, 8(17), 32–52.
Sabogal, Á. (2023). Importancia para la gerencia de costos la aplicación de un Sistemas de costos basados en actividades ABC para las empresas manufactureras. Reflexiones Contables, 6(2), 19. https://doi.org/10.22463/26655543.3932
Sichique, C. (2020). La contabilidad como herramienta para el direccionamiento estratégico de las empresas: revisión bibliográfica. Universidad del Azuay.
Sierra, J., & Londoño, J. (2023). Propuesta de distribución de costos indirectos de fabricación por el método algebraico para complementar las metodologías de costeo tradicional y ABC en empresas manufactureras. Cuadernos de Contabilidad, 24(4), 44–63. https://doi.org/10.11144/javeriana.cc24.pdci
Sinta, I., Husna, A., & Ilham, R. (2023). Identification of production costs in tempe ud mawar sari agroindustry in uteun bayi village banda sakti sub district lhokseumawe city. Jurnal Ekonomi, 12(2), 2023. http://ejournal.seaninstitute.or.id/index.php/Ekonomi
Tabitha, N., & Isaiah, O. (2020). Cost Accounting Techniques Adopted by Manufacturing and Service Industry within the Last Decade. International Journal of Advances in Management and Economics, 5(2), 48. www.managementjournal.info
Thamma, L. (2023). Transforming management accounting: analyzing the impacts of integrated sap implementation. International Research Journal of Modernization in Engineering Technology and Science, 4(5). https://doi.org/10.56726/irjmets44178
Trimisiu Tunji, & Gbolagade Mojeed. (2023). The Impact of Cost Control on Manufacturing Industries’ Profitability. International Journal of Management and Social Sciences Research, 4(5), 2–12. www.irjcjournals.org
Valdiviezo, J. (2021). La contabilidad de gestión y su repercusión en el financiamiento de las pequeñas empresas. Caso de estudio 2023. Revista Científica Emprendimiento Científico Tecnológico, 3(4), 2–11.
Vimos, K., & Torres, M. (2021). Contabilidad Administrativa: ¿Qué es y cómo aplicarla en organizaciones de la economía popular y solidaria? Cienciamatria, 7(2), 723–756. https://doi.org/10.35381/cm.v7i2.528
Yakta Cem, S., & Recep, Y. (2023). Establishment Of Activity Based Management Accounting For Strategic Pricing In A Trading Company In The Furniture Industry. EPRA International Journal of Multidisciplinary Research, 5(5), 399–408.
Zúñiga, J., & Aguirre, E. (2020). Diseño de un modelo de costos basado en actividades aplicado a procesos logísticos. Caso: empresa del sector alimenticio tradicional. Revista EIA, 4(1), 1–110.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Copyright (c) 2024 Fabiana Darnelly Bautista Daza, Robinson Durley Ramos Dorado, Carmen Isabel Ulloa Méndez, Ketty del Rocío Hurtado García