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Goal: The aim of this article is to show the importance of applying costing methods to increase the contribution margin and decision-making, besides helping the company to become more competitive against competitors. Design / Methodology / Approach: This study carried out a case study of a quantitative nature, based on bibliographic works. He employed a semi-structured interview. The Direct / Variable Costing method was used to recognize points that could be improved. In addition, the data was organized into spreadsheets in the Office package. Results: The results of the survey show at the end of the action survey that the company chose to outsource the raw material from its second item of highest revenue: cheese bread. With the change, the item increased its contribution margin by 30.16% and reduced costs by 77.98%, increasing the company's profit, reducing the product's equilibrium point from 54.14% to 4.14% of average daily production. Limitations of the research: As limitations of the study, we highlight that the company passed on the already established costs for some products, so the costs were calculated considering this percentage. Practical Implications: Its practical implications are to demonstrate the importance of the relationship between costs and sales price as a decision-making strategy. Originality / Value: The study contributes to the academic area and adds knowledge related to costs and sales price for the bakery sector, being useful for users and interested in the bakery sector and its costs.

Introduction HIV testing is an essential prerequisite for accessing treatment with antiretroviral therapy or prevention using pre‐exposure prophylaxis. Internet distribution of HIV self‐tests is a novel approach, and data on the programmatic cost of this approach are limited. We analyse the costs and cost‐effectiveness of a self‐testing programme. Methods Men who have sex with men (MSM) reporting unknown or negative HIV status were enrolled from March to August 2015 into a 12‐month trial of HIV self‐testing in the United States. Participants were randomly assigned either to the self‐testing arm or the control arm. All participants received information on HIV testing services and locations in their community. Self‐testing participants received up to four self‐tests each quarter, which they could use themselves or distribute to their social network associates. Quarterly follow‐up surveys collected testing outcomes, including number of tests used and new HIV diagnoses. Using trial expenditure data, we estimated the cost of implementing a self‐testing programme. Primary outcomes of this analysis included total programme implementation costs, cost per self‐test completed, cost per person tested, cost per new HIV diagnosis among those self‐tested and cost per quality adjusted life year (QALY) saved. Results A total of 2665 men were assigned either to the self‐testing arm (n = 1325) or the control arm (n = 1340). HIV testing was reported by 971 self‐testing participants who completed a total of 5368 tests. In the control arm, 619 participants completed 1463 HIV tests. The self‐testing participants additionally distributed 2864 self‐tests to 2152 social network associates. Testing during the trial identified 59 participants and social network associates with newly diagnosed HIV infection in the self‐testing arm; 11 control participants were newly diagnosed with HIV. The implementation cost of the HIV self‐testing programme was $449,510. The cost per self‐test completed, cost per person tested at least once, and incremental cost per new HIV diagnosis was $61, $145 and $9365 respectively. We estimated that self‐testing programme potentially averted 3.34 transmissions, saved 14.86 QALYs and nearly $1.6 million lifetime HIV treatment costs. Conclusions The HIV self‐testing programme identified persons with newly diagnosed HIV infection at low cost, and the programme is cost saving.

RESUMEN Las Micro y Pequenas Empresas requieren implementar un sistema de gestion de contabilidad de costos como un elemento basico que permita la determinacion de costos de la produccion de los bienes y servicios, para la toma de decisiones y establecer el precio de venta que permita competir en el mercado con su competencia. En ese contexto, la investigacion tiene el objetivo de determinar la importancia de la aplicacion del metodo de costeo basado en actividades (ABC) en la contabilidad de costos en la Micro y Pequena Empresa de la Republica del Ecuador. Para ello se utilizo como metodologia una revision documental de las investigaciones realizadas sobre la contabilidad y el calculo de costos en las MyPES. Es de tipo causal. El estudio considera una poblacion de 972.846 y una muestra de 22.919 microempresas. Los resultados muestran que el uso de la contabilidad de costos esta relacionado con la contabilidad de gestion; se da en empresas manufactureras con mayor grado que en empresas comerciales y de servicio, y es probable que el metodo ABC haya sido aplicado en el calculo de los costos por parte de las PyMEs. Palabras Clave : metodos de costeo, contabilidad de costos, sistema de costos, regresion lineal. ABSTRACT The Micro and Small Enterprises need to implement a cost accounting management system as a basic element that allows the determination of costs of production of goods and services, for decision making and establishing the sales price that allows Compete in the market with your competition. In this context, the objective of the research is to determine the importance of the application of the cost-based method of activities (ABC) in the accounting of costs in the Micro and Small Enterprise of the Republic of Ecuador. For this purpose, a documentary review of the research carried out on accounting and costing in the MyPES was used as methodology. It is causal. The study considers a population of 972,846 and a sample of 22,919 micro enterprises. The results show that the use of cost accounting is related to management accounting; Occurs in manufacturing companies with a higher degree than in commercial and service companies, and it is likely that the ABC method has been applied in the calculation of costs by SMEs. Keywords: costing methods, cost accounting, cost system, linear regression

The objective of the article is to define rules for establishing a high quality costing system to measure the costs of products, customers, and other cost objects in a manufacturing enterprise. The pros and cons of all existing costing methods are discussed in the article, as are the methods themselves. Furthermore, their allocation principles are investigated, along with the nature of costs and the behavior of cost elements in major enterprises. One expectation is that different principles of cost allocation will have to be applied to different types of costs, based on their relation to the output of a company’s processes. Initially, several analyses are performed in order to identify the methods that prove insufficient for effective and accurate cost allocation. These methods, despite their inaccuracies, are very frequently used in practice. Also, cost elements or cost pools inside an organization, which tend to be hard to allocate accurately, are identified. Secondly, several implementation projects on the activity-based costing system, have been analyzed in order to consider the effectiveness of utilizing such a system in a manufacturing enterprise. Furthermore, the general rules for allocating cost pools or activity costs are outlined. Thirdly, different principles for cost allocation are defined for individual cost elements. The result of the article is to define the rules for implementing a costing system which provides accurate and correct information. These rules should provide for a compromise between the use of a traditional absorption costing system and the activity-based costing system, by pointing out the most important allocation principles.