Gestión y Gerencia Estratégica para la Mitigación de los Riesgos en la Contabilidad de Costos

Abstract

Due to the constant evolution and accounting updates that companies not only face but are also obligated to implement in order to sustain their economic activities, the high level of competition among companies in both national and international markets forces them to seek new strategies to enhance competitiveness, ensure long-term survival, and address various economic challenges such as inflation, economic uncertainty, and internal and external risks. Therefore, effective strategic management is essential to mitigate, eliminate, and reduce risks and material inaccuracies. This research identifies the problems and challenges in risk management within cost accounting to develop and compile the best strategies for controlling and mitigating internal and external risks, enabling better decision-making and increasing business competitiveness. This study is based on various investigations that underpin its focus and necessity, providing a theoretical foundation and references for addressing risk management in organizations. It includes a relevant article discussing how companies can protect themselves in times of change, highlighting common risk mitigation strategies. Additionally, a guide is provided detailing the complete mitigation process, offering a framework for managing risks. Moreover, the study analyzes strategic management accounting and its role in cost reduction to increase profits.