Universidad Católica Boliviana "San Pablo"

ABSTRACT This thesis aims to provide knowledge to the Casa Editorial tool that allows you to manage your production costs of textbooks. A Cost Management System in the Publishing House Beatitudes is a fundamental tool to understand, determine and control the unit costs of the texts they produce, and thus have actual information for decision-making, thereby increasing profits. For which it has been investigated in different bibliographies Systems existing costs, then it is passed to make a diagnosis of the unit of analysis for the current situation and to suggest a system of cost management that is according to their characteristics. The proposal to implement the ABC system costs, as one of the most actual and real in the calculation of production costs based on the value and contribution of each activity to the product systems is developed. Finally, conclusions and recommendations resulting from the research are presented.