Determination of cost accounting factors for asphalt mix production pricing

Abstract

In the asphalt mixture production sector, companies often lack adequate systems for precise cost calculation, which is crucial for setting competitive and profitable prices. This article aims to develop a tool that improves cost accounting and the determination of the selling price in these companies. A qualitative methodology was adopted, analyzing information from academic sources and data from the Antonio Nariño University to adapt it to the specific problems of the sector. The results indicate that implementing a detailed cost system facilitates better financial management and strategic decision-making. The most relevant conclusion of the study is that a well-structured cost system not only optimizes price setting but also enhances business sustainability and competitiveness in the market