Implementación del sistema de costos ABC y su incidencia en la situación económica del restaurante El Mirador SRL, Trujillo - 2023
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Date
2024
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Publisher
Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación, tiene como objetivo general determinar la incidencia de la implementación del Sistema de Costos ABC en la situación económica del restaurante El Mirador SRL, Trujillo – 2023. La investigación, de acuerdo al fin que se persigue es aplicada, y de acuerdo al diseño de investigación es explicativo; además, la investigación se realizó mediante el método, inductivo, analítico, dialéctico y comparativo usando como técnicas de recolección de datos, el análisis documental para interpretar y analizar la información relacionada a los costos para luego sintetizarlo, asimismo, los instrumentos de información económica como hojas de costos, reporte de gastos y reporte de ventas. Tiene como población y muestra al Restaurante El Mirador SRL. Luego de implementar el Sistema de Costos ABC en el restaurante, se demostró que existen diferencias en los costos indirectos de fabricación con el Sistema de Costeo Tradicional que ha venido trabajando la empresa para cada platillo, debido a que se calculaba en base a una cuota de asignación y así no se podía conocer la rentabilidad exacta de cada platillo; sin embargo, para el Sistema de Costos ABC, se ha aplicado inductores más apropiados, relacionando los costos a las actividades propias de cada producto, siendo de utilidad para que la gerencia pueda tomar buenas decisiones en forma oportuna, conociendo la rentabilidad que obtiene por cada platillo, pudiendo reducir sus costos, incrementar sus utilidades y poder mejorar su desempeño para el restaurante turístico.
ABSTRACT The general objective of this research work is to determine the impact of the implementation of the ABC Cost System on the economic situation of the El Mirador SRL restaurant, Trujillo – 2023. The research, according to the purpose pursued, is applied, and according to the research design it is explanatory; In addition, the research was carried out through the inductive, analytical, dialectical and comparative method using documentary analysis as data collection techniques to interpret and analyze the information related to costs and then synthesize it, also, economic information instruments such as cost sheets, expense report and sales report. Its population and sample are the El Mirador SRL Restaurant. After implementing the ABC Cost System in the restaurant, it was shown that there are differences in the indirect manufacturing costs with the Traditional Costing System that the company has been working on for each dish, because it was calculated based on a quota of allocation and thus the exact profitability of each dish could not be known; However, for the ABC Cost System, more appropriate inductors have been applied, relating the costs to the activities of each product, being useful so that management can make good decisions in a timely manner, knowing the profitability obtained for each dish, being able to reduce its costs, increase its profits and improve its performance for the tourist restaurant.
ABSTRACT The general objective of this research work is to determine the impact of the implementation of the ABC Cost System on the economic situation of the El Mirador SRL restaurant, Trujillo – 2023. The research, according to the purpose pursued, is applied, and according to the research design it is explanatory; In addition, the research was carried out through the inductive, analytical, dialectical and comparative method using documentary analysis as data collection techniques to interpret and analyze the information related to costs and then synthesize it, also, economic information instruments such as cost sheets, expense report and sales report. Its population and sample are the El Mirador SRL Restaurant. After implementing the ABC Cost System in the restaurant, it was shown that there are differences in the indirect manufacturing costs with the Traditional Costing System that the company has been working on for each dish, because it was calculated based on a quota of allocation and thus the exact profitability of each dish could not be known; However, for the ABC Cost System, more appropriate inductors have been applied, relating the costs to the activities of each product, being useful so that management can make good decisions in a timely manner, knowing the profitability obtained for each dish, being able to reduce its costs, increase its profits and improve its performance for the tourist restaurant.
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Keywords
Sistema de Costos, Costos ABC, Situación económica, Costos