Cost Accounting in the era of sustainable production in the industrial food sector [Contabilidad de Costos en la era de la producción sostenible en el sector industrial alimenticio]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.173Keywords:
udgetary control, budgets, financial administrationAbstract
The objective is to determine how cost accounting can be adapted to the demands of sustainable production and provide relevant information on economic and environmental impacts in order to support strategic decision making. This study was descriptive and non-experimental in nature. The results show a diversity in the effectiveness of measurement and reporting systems in reflecting environmental costs in relation to efficiency in the use of sustainable financial resources. It is observed that 52% of companies perform detailed financial analysis to assess these costs, suggesting a moderate commitment to measuring and reporting environmental impacts in financial terms. The variability in the identification of environmental costs highlights the urgent need to raise awareness and allocate specific resources for this purpose, thereby improving transparency.
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