Sistema de costos por órdenes específicas y la fijación de precio de venta en “Offices Muebles Y Decoraciones S.A.C”, 2019
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Date
2021
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Publisher
Universidad Nacional de Trujillo
Abstract
El objetivo general del presente trabajo de investigación es demostrar la influencia del sistema de costos por órdenes específicas en la fijación de precios de venta en la empresa Office Muebles y Decoraciones SAC, de la ciudad de Trujillo, 2019.La investigación es de tipo no experimental, transversal y descriptivo, dado que se obtiene datos obtenidos de técnicas, comola entrevista aplicada al encargado del área de producción, como también del análisis documental contenido en la documentación de costos, logrando así identificar los procesos de producción. La población está determinada por la empresa Office Muebles y Decoraciones SAC, dedicada a la fabricación de muebles en melamina y como muestra coincidentemente es la misma. El trabajo de investigación demuestra que el sistema de costos por órdenes específicas, si influye significativamente en la fijación de sus precios de venta, dado que los costos de producción una vez controlados y diferenciados con los gastos, tienden a ser más bajos, a lo obtenido con el sistema de costo empírico, generando así un aumento en la utilidad, el cual le va a permitir tomar decisiones a la empresa para evaluar reducir sus precios de venta para ser más competitivos en el mercado.
ABSTRACT The general objective of this research work is to demonstrate the influence of the cost system by specific orders in the sales pricing in the company Offices Furniture and Decorations SAC, in the city of Trujillo, 2019.The research is non-experimental, cross-sectional and descriptive, data obtained from techniques such as the interview with the person in charge of the production area, as well as from the documentary analysis contained in the cost documentation, thus identifying the production processes. The population is determined by the company Offices Furniture and Decorations SAC, and as a sample coincidentally is the same, dedicated to the manufacture of melamine furniture. The research work demonstrates that the cost system by specific orders does have a significant influence on the setting of sales prices, given that production costs, once controlled and differentiated from expenses, tend to be lower than those obtained with the empirical cost system, thus generating an increase in profit, which will allow the company to make decisions to reduce its sales prices in order to be more competitive in the market.
ABSTRACT The general objective of this research work is to demonstrate the influence of the cost system by specific orders in the sales pricing in the company Offices Furniture and Decorations SAC, in the city of Trujillo, 2019.The research is non-experimental, cross-sectional and descriptive, data obtained from techniques such as the interview with the person in charge of the production area, as well as from the documentary analysis contained in the cost documentation, thus identifying the production processes. The population is determined by the company Offices Furniture and Decorations SAC, and as a sample coincidentally is the same, dedicated to the manufacture of melamine furniture. The research work demonstrates that the cost system by specific orders does have a significant influence on the setting of sales prices, given that production costs, once controlled and differentiated from expenses, tend to be lower than those obtained with the empirical cost system, thus generating an increase in profit, which will allow the company to make decisions to reduce its sales prices in order to be more competitive in the market.
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Keywords
Sistema de costos, Costos por órdenes específicas, Fijación de precios, Ventas