THE COST STRUCTURE / A fundamental tool for the development of the companies.

In an organization it is always important to know the cost of each process carried out in it, so that every so often they can plan their activities, especially when the economy of the country where it develops its tasks is so changeable.

In addition, it serves as a basis for decision making in time for the proper functioning of the company; to direct or improve the administrative and financial situation of the company.

In such a way that if the managers and each one of those responsible for the different areas such as the administrative and financial-accounting areas are not aware of this information they could assure a sure failure to their management, for such reason the cost structures mark the path to show the necessary information, of easy understanding so that they can be used.

Therefore, Murillo and Restrepo (2015) define the cost structure as "a source of information for internal and external use and has to do with the determination of the cost of a specific product or activity.

We can say then that the cost structure is a fundamental and necessary tool to know how much it costs to manufacture a product or offer a service.

Under this perspective, the administrative and accounting departments study the information provided by the different financial operations and make decisions based on this information.

To conclude we say that based on the above, this is intertwined and goes hand in hand with the economic development of the organization, it also refers to the adoption of appropriate policies based on the results obtained, being able to say that the success of the company is assured.

Murillo and Restrepo (2015). Design of a cost structure for decision making in CU Conectores SAS (1st. ed.). Bogotá. Colombia.