Implementación de sistema de costos por órdenes e influencia en la rentabilidad de Bonta Gastronómica SRL, distrito Trujillo, año 2019
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Date
2020
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación está basado con la contabilidad de costos para determinar la incidencia que tiene la implantación de un sistema de costos por órdenes e influencia en la rentabilidad de Bonta Gastronómica SRL, de la ciudad de Trujillo, año 2019, cuya finalidad es dar las mejoras al sistema de costeo que ya maneja la empresa con técnicas y métodos que se desarrollaran en el presente trabajo, esto hará que encontremos una explicación de las actividades que se dan en la empresa y lo que le va a permitir a la administración la toma de decisiones tras la identificación de los costos para determinar las ganancias y establecer precios al alcance de sus clientes, tomando en cuenta siempre los precios del mercado. La investigación es descriptiva, por lo que la información fue copilada de la misma fuente (empresa) usando las técnicas de la observación y la encuesta. Bonta Gastronómica SRL está determinado por la población, para nuestra investigación la muestra es la orden de trabajo los clientes Empresa de Servicios Turístico "El Sueño del Inka" SAC y “Representaciones Exclusivas” SAC en el mes de noviembre del 2019. Los resultados obtenidos tras la implantación del Sistema de costos por órdenes en Bonta Gastronómica SRL es de manera positiva, ya que permite la obtención de costos reales para las respectivas órdenes, determinando una sensata toma de decisiones por parte de la administración. Cabe resaltar que no afecta monetariamente a la rentabilidad empresarial.
ABSTRACT This research work is based on cost accounting to determine the impact of the implementation of a system of costs by orders and influence the profitability of Bonta Gastronómica SRL, of the city of Trujillo, year 2019, whose purpose is to give The improvements to the costing system that the company already manages with techniques and methods that are developed in this work, this will make us find an explanation of the activities that occur in the company and what will allow the administration to take it of decisions after the identification of the costs to determine the profits and establish prices within the reach of its clients, always taking into account the market prices. The research is descriptive, so the information was compiled from the same source (company) using observation techniques and the survey. Bonta Gastronómica SRL is determined by the population, for our investigation the sample is the work order of the clients Tourist Services Company "El Sueño del Inka" SAC and “Representaciones Exclusivas” SAC in the month of November 2019. The results obtained after the implementation of the Order Cost System in Bonta Gastronómica SRL is positive, since it allows obtaining real costs for the respective orders, determining a sense of decision-making by the administration. It should be noted that it does not monetaryly affect business profitability.
ABSTRACT This research work is based on cost accounting to determine the impact of the implementation of a system of costs by orders and influence the profitability of Bonta Gastronómica SRL, of the city of Trujillo, year 2019, whose purpose is to give The improvements to the costing system that the company already manages with techniques and methods that are developed in this work, this will make us find an explanation of the activities that occur in the company and what will allow the administration to take it of decisions after the identification of the costs to determine the profits and establish prices within the reach of its clients, always taking into account the market prices. The research is descriptive, so the information was compiled from the same source (company) using observation techniques and the survey. Bonta Gastronómica SRL is determined by the population, for our investigation the sample is the work order of the clients Tourist Services Company "El Sueño del Inka" SAC and “Representaciones Exclusivas” SAC in the month of November 2019. The results obtained after the implementation of the Order Cost System in Bonta Gastronómica SRL is positive, since it allows obtaining real costs for the respective orders, determining a sense of decision-making by the administration. It should be noted that it does not monetaryly affect business profitability.
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Keywords
Sistema de costos, Costos por órdenes, Rentabilidad