Abstract:
The purpose of this work is to demonstrate the importance that Cost Accounting plays in the
formation of sales prices, whether a manufactured product or a service provided. Taking into
account globalization, which provides customers with a strong reference regarding market
prices, making it easier for them to purchase similar products, companies are more
concerned about becoming competitive in order to remain active in the market. Therefore,
one of the decisive factors in achieving competitive advantages is the formation of sales
prices. In this work, we intend to carry out a critical analysis of the main sales price formation
methods. Accounting is a fundamental science in any and all branches of commercial and
industrial activity, ranging from micro-enterprises to large corporations and it is through it that
we can manage the patrimonial wealth and financial health of these organizations. Among
the various segments, we can highlight cost accounting, whose main objective is to produce
information at different levels, about cost accounting and an important tool in the formation of
sales prices for products and services, through the use of various methods such as,
absorption costing, variable or fixed costing, ABC method, so it is essential for a company to
know its costs, analyze and use the best methods and techniques to form its prices, finally
transforming this amount of strategic information and policies that direct the paths and
decisions that it will follow, aiming for a future of prosperity.
