{"id":25742,"date":"2020-04-07T08:00:00","date_gmt":"2020-04-07T06:00:00","guid":{"rendered":"https:\/\/www.edenred.es\/blog\/?p=25742"},"modified":"2025-02-11T15:18:13","modified_gmt":"2025-02-11T14:18:13","slug":"contabilidad-de-costes-definicion-y-proposito","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/contabilidad-de-costes-definicion-y-proposito\/","title":{"rendered":"Cost accounting: definition and purpose"},"content":{"rendered":"<p><strong>Cost accounting is a facet of management accounting that determines the actual cost associated with manufacturing a product or providing a service.<\/strong> by looking at all costs within the supply chain.<\/p>\n\n\n\n<p>&nbsp;It is carried out for the purpose of budget preparation and profitability analysis. The information derived from this process is useful for managers to determine which products, departments or services are most profitable and which need improvement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-es-la-contabilidad-de-costes\"><strong>What is cost accounting?<\/strong><\/h2>\n\n\n\n<p><strong>Cost accounting is a process of recording, analysing and reporting all of a company's costs. <\/strong>related to the manufacture of a product that helps business management make better financial decisions, introduce efficiencies and budget accurately.<\/p>\n\n\n\n<p><strong>Cost accounting involves determining fixed and variable costs.<\/strong>, which are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fixed costs: costs that recur every month, regardless of the level of production, such as rent, depreciation, interest on loans and leasing costs.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Variable costs are costs that fluctuate with changes in the level of production, such as supplies, labour and maintenance costs. These costs are related to production, as the more units of a product are produced, the more expenses are associated with the materials and labour that were needed in the process.<\/li>\n<\/ul>\n\n\n\n<p><strong>Cost accounting helps determine break-even point <\/strong>(where sales cover expenses) and ultimately profit. All sales that occur beyond the break-even point are profit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cuales-son-los-objetivos-que-persigue-la-contabilidad-de-costes\"><strong>What are the objectives of cost accounting?<\/strong><\/h2>\n\n\n\n<p>E<strong>he objective of cost accounting is to improve net profit margins.<\/strong> of the company (how much profit each euro of sales generates).<\/p>\n\n\n\n<p>The <strong>cost accounting allows the company to benefit from three important advantages:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Better budgeting. <\/strong>When a company has a better idea of exactly how its money is spent, it can budget better for the future. A company's accountant usually already knows the company's fixed costs (utilities, rents, property taxes, etc.), but its variable costs (such as labour and raw materials) change with production. These costs must be analysed and estimated for the creation of each budget.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong> Efficiency gains<\/strong>. An examination of a company's processes will usually result in ways to improve them. For example, it may be discovered that perhaps a ten-hour shift on a particular machine is not needed to produce a product, but seven; or that assigning four people to a production line is too many, as only three are needed.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Obtain greater benefits. <\/strong>If a company makes its production processes more efficient, it will generate more money for the same investment.<\/li>\n<\/ul>\n\n\n\n<p><strong>Cost accounting is a relevant approach for companies of all sizes and it is never too late to introduce this approach into the analysis. <\/strong>of business accounts. And if you want to simplify this management, you can sign up for solutions such as <a href=\"https:\/\/www.edenred.es\/en\/ticket-restaurant\/?utm_source=IC&amp;utm_medium=blog&amp;utm_campaign=flex_inb\">Ticket Restaurant<\/a> or Ticket Gasolina, which help you to get it.<\/p>","protected":false},"excerpt":{"rendered":"<p>La contabilidad de costes es una faceta de la contabilidad de gesti\u00f3n que determina el coste real asociado con la fabricaci\u00f3n de un producto o la prestaci\u00f3n de un servicio al observar todos los gastos dentro de la cadena de suministro. &nbsp;Se realiza con el prop\u00f3sito de preparar el presupuesto y el an\u00e1lisis de rentabilidad. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":25743,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[205],"tags":[],"class_list":["post-25742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-herramientas-rrhh"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contabilidad de costes: definici\u00f3n y prop\u00f3sito - Blog edenred<\/title>\n<meta name=\"description\" content=\"Descubre qu\u00e9 es la contabilidad de costes y cu\u00e1les son sus objetivos. Toma nota de las ventajas m\u00e1s relevantes para mejorar la gesti\u00f3n de tu negocio.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.edenred.es\/en\/blog\/contabilidad-de-costes-definicion-y-proposito\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contabilidad de costes: definici\u00f3n y prop\u00f3sito - Blog edenred\" \/>\n<meta property=\"og:description\" content=\"Descubre qu\u00e9 es la contabilidad de costes y cu\u00e1les son sus objetivos. Toma nota de las ventajas m\u00e1s relevantes para mejorar la gesti\u00f3n de tu negocio.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.edenred.es\/en\/blog\/contabilidad-de-costes-definicion-y-proposito\/\" \/>\n<meta property=\"og:site_name\" content=\"Edenred Espa\u00f1a\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-07T06:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-11T14:18:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.edenred.es\/wp-content\/uploads\/2020\/03\/contabilidad-de-costes.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1254\" \/>\n\t<meta property=\"og:image:height\" content=\"836\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Edenred Espa\u00f1a\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Edenred Espa\u00f1a\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.edenred.es\/blog\/contabilidad-de-costes-definicion-y-proposito\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/contabilidad-de-costes-definicion-y-proposito\/\"},\"author\":{\"name\":\"Edenred Espa\u00f1a\",\"@id\":\"https:\/\/www.edenred.es\/#\/schema\/person\/db6f26a07c0444f1b39653abdc5afd5c\"},\"headline\":\"Contabilidad de costes: definici\u00f3n y prop\u00f3sito\",\"datePublished\":\"2020-04-07T06:00:00+00:00\",\"dateModified\":\"2025-02-11T14:18:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/contabilidad-de-costes-definicion-y-proposito\/\"},\"wordCount\":572,\"publisher\":{\"@id\":\"https:\/\/www.edenred.es\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/contabilidad-de-costes-definicion-y-proposito\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.edenred.es\/wp-content\/uploads\/2020\/03\/contabilidad-de-costes.jpg\",\"articleSection\":[\"Herramientas RRHH\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.edenred.es\/blog\/contabilidad-de-costes-definicion-y-proposito\/\",\"url\":\"https:\/\/www.edenred.es\/blog\/contabilidad-de-costes-definicion-y-proposito\/\",\"name\":\"Contabilidad de costes: definici\u00f3n y prop\u00f3sito - Blog edenred\",\"isPartOf\":{\"@id\":\"https:\/\/www.edenred.es\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/contabilidad-de-costes-definicion-y-proposito\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/contabilidad-de-costes-definicion-y-proposito\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.edenred.es\/wp-content\/uploads\/2020\/03\/contabilidad-de-costes.jpg\",\"datePublished\":\"2020-04-07T06:00:00+00:00\",\"dateModified\":\"2025-02-11T14:18:13+00:00\",\"description\":\"Descubre qu\u00e9 es la contabilidad de costes y cu\u00e1les son sus objetivos. 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