Bibliographic citations
García, D., Díaz, R. (2016). Incidencia del costo directo e indirecto en la utilidad antes de impuestos de la Institución Educativa Inicial Jesús Cautivo para el año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/10648
García, D., Díaz, R. Incidencia del costo directo e indirecto en la utilidad antes de impuestos de la Institución Educativa Inicial Jesús Cautivo para el año 2016 [Tesis]. PE: Universidad Privada del Norte; 2016. https://hdl.handle.net/11537/10648
@misc{sunedu/3011508,
title = "Incidencia del costo directo e indirecto en la utilidad antes de impuestos de la Institución Educativa Inicial Jesús Cautivo para el año 2016",
author = "Díaz Bautista, Rocío",
publisher = "Universidad Privada del Norte",
year = "2016"
}
ABSTRACT The present investigation have like objective, determine which is the cost (direct and indirect) that have more incidence in the utility of educational institution, dedicated to providing the educational service to year 2016, this investigation is no experimental, transversal correlation. It is observed that institution does not count with a cost control, this does not take them into account when developing the income statement, also doesn't consider distribution to establish their direct and indirect cost, implying repudiation about real costs of the providing service ,Based on the reference prices of their competitors to establish their selling price. Through the investigation made in the institution, was achieved get the real service cost and also their utility ,to does a correct determination of the cost and expenses that have educational institution, was made a deep and detailed study that shows the sales , measured by the number of students and to measured their basic service costs ,performed a proration of the areas most used ,of the same form that made the correct valuation and depreciation of furniture which helped to obtaining real results. The results showed that the direct cost have a significant relation in the utility of the company during the year 2016, the salaries teachers and the rent of the local is the most relevant and necessary to provide the service.
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