Sistema de costos por procesos y su repercusión en la gestión comercial-económica de Agroindustria Alexander S.A.C, Pacasmayo año 2019
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Date
2019
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación, tiene como propósito u objetivo general la demostración que el Sistema de Costos por Procesos repercute significativamente en la Gestión Comercial-Económica en la empresa Molinera de Arroz Agroindustria Alexander S.A.C., el cual se encuentra ubicada en la provincia de Pacasmayo del departamento de La Libertad, para el desarrollo de la investigación se utilizó la investigación no experimental asimismo el método descriptivo conjuntamente con técnicas como la entrevista ,la observación y análisis documental , para así poder recopilar datos históricos correspondiente al primer trimestre del año 2019 , contrastando así la interacción de las variables en estudio .La población y muestra el cual se enfoca la investigación está representada por la Empresa Agroindustria Alexander S.A.C., el cual se ubica en la provincia de Pacasmayo departamento de la Libertad. Al analizar los resultados se concluyó que el sistema de costos por procesos en este rubro ayuda considerablemente a cumplir con los objetivos comerciales y económicos que se propone la empresa, ya que se obtiene un costo unitario más real en comparación al sistema tradicional y una mejora en la rentabilidad contribuyendo a la mejorar el control de los elementos que conforman el costo del servicio y así logar adquirir una información fehaciente para una adecuada gestión comercial y económica.
ABSTRACT The present research work has as a general purpose or objective the demonstration that the Process Costs System has a significant impact on the Commercial-Economic Management in the company Agroindustria Alexander SAC, which is located in the province of Pacasmayo del department of La Libertad, for the development of the research, non experimental research was used as well as the descriptive method together with techniques such as interviews, observation and documentary analysis, in order to collect historical data corresponding to the first quarter of 2019, thus contrasting the interaction of the variables under study.The population and sample on which the research is focused is represented by Agroindustria Alexander S.A.C., which is located in the province of Pacasmayo, department of La Libertad.When analyzing the results, it was concluded that the process cost system in this area helps considerably to meet the commercial and economic objectives proposed by the company, since a more real unit cost is obtained compared to the traditional system and an improvement in profitability contributing to improve control of the elements that make up the cost of the service and thus achieve the acquisition of reliable information for proper commercial and economic management.
ABSTRACT The present research work has as a general purpose or objective the demonstration that the Process Costs System has a significant impact on the Commercial-Economic Management in the company Agroindustria Alexander SAC, which is located in the province of Pacasmayo del department of La Libertad, for the development of the research, non experimental research was used as well as the descriptive method together with techniques such as interviews, observation and documentary analysis, in order to collect historical data corresponding to the first quarter of 2019, thus contrasting the interaction of the variables under study.The population and sample on which the research is focused is represented by Agroindustria Alexander S.A.C., which is located in the province of Pacasmayo, department of La Libertad.When analyzing the results, it was concluded that the process cost system in this area helps considerably to meet the commercial and economic objectives proposed by the company, since a more real unit cost is obtained compared to the traditional system and an improvement in profitability contributing to improve control of the elements that make up the cost of the service and thus achieve the acquisition of reliable information for proper commercial and economic management.
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Keywords
Sistema de costos, Costos por procesos, Gestión económica-comercial