Depreciación de aves ponedoras y su incidencia en la determinación del costo de producción de inversiones Avipecuarias S.A. Trujillo, 2018
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Date
2020
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Universidad Nacional de Trujillo
Abstract
La investigación tiene como objetivo, determinar la incidencia de la depreciación de aves ponedoras Hisex Brown en el costo de producción de Inversiones Avipecuarias S.A. Trujillo, 2018 debido que existen empresas que no determinan correctamente el costo de su producto afectando la rentabilidad de sus negocios. La investigación tiene como población a la empresa y como muestra al área de producción - costos. Esta investigación es tipo descriptiva y no experimental con base en datos obtenidos a través de guías de entrevista aplicada a los encargados de producción y jefe de contabilidad, como también del análisis documental contenido en los partes diario de producción y documentación de costos. Como resultado se obtuvo que la depreciación que se aplica a las ponedoras está sujeto a la tasa máxima del 75% anual que estipula la legislación tributaria y no se considera el rendimiento real de producción propia de la genética de la gallina para poder establecer el tratamiento de depreciación. Concluyendo que la aplicación del tratamiento de depreciación propuesto para la gallina ayudo a disminuir su costo de producción mensual demostrando que la depreciación determinada por el tiempo de producción real y la correcta interpretación de la normativa incide de manera positiva en la obtención del costo del producto final. Se recomienda mejorar la determinación del costo de producción que utiliza la empresa aplicando procedimientos de control eficientes, para ello se propuso un tratamiento de depreciación que mejora el control y permite obtener un costo de producción acorde al ciclo de producción.
ABSTRACT The objective of the investigation is to determine the incidence of the depreciation of Hisex Brown laying birds in the cost of production of Inversiones Avipecuarias S.A. Trujillo, 2018 because there are companies that do not correctly determine the cost of their product, affecting the profitability of their businesses. The research has as population the company and as a sample the area of production - costs. This research is descriptive and non experimental based on data obtained through interview guides applied to those in charge of production and the chief accountant, as well as the documentary analysis contained in the daily production and cost documentation parts. As a result, it was obtained that the depreciation applied to the layers is subject to the maximum annual rate of 75% stipulated by the tax legislation and the real production yield of the hen's genetics is not considered in order to establish the treatment of depreciation. Concluding that the application of the proposed depreciation treatment for the hen helped to reduce its monthly production cost, demonstrating that the depreciation determined by the real production time and the correct interpretation of the regulations positively affects the product in obtaining the final cost. . It is recommended to improve the determination of the cost of production used by the company by applying efficient control procedures, for this a depreciation treatment was proposed that improves control and allows obtaining a production cost according to the production cycle.
ABSTRACT The objective of the investigation is to determine the incidence of the depreciation of Hisex Brown laying birds in the cost of production of Inversiones Avipecuarias S.A. Trujillo, 2018 because there are companies that do not correctly determine the cost of their product, affecting the profitability of their businesses. The research has as population the company and as a sample the area of production - costs. This research is descriptive and non experimental based on data obtained through interview guides applied to those in charge of production and the chief accountant, as well as the documentary analysis contained in the daily production and cost documentation parts. As a result, it was obtained that the depreciation applied to the layers is subject to the maximum annual rate of 75% stipulated by the tax legislation and the real production yield of the hen's genetics is not considered in order to establish the treatment of depreciation. Concluding that the application of the proposed depreciation treatment for the hen helped to reduce its monthly production cost, demonstrating that the depreciation determined by the real production time and the correct interpretation of the regulations positively affects the product in obtaining the final cost. . It is recommended to improve the determination of the cost of production used by the company by applying efficient control procedures, for this a depreciation treatment was proposed that improves control and allows obtaining a production cost according to the production cycle.
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Keywords
Depreciación, Costo de producción, Empresa avipecuaria