Bibliographic citations
Silva, G., Alva, S. (2018). Determinación del costo de producción del pollo a la brasa, a través del costeo ABC y su incidencia en el margen de utilidad bruta, en la pollería El Nuevo Fogón Dorado E.I.R.L de la ciudad de Cajamarca, año 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13937
Silva, G., Alva, S. Determinación del costo de producción del pollo a la brasa, a través del costeo ABC y su incidencia en el margen de utilidad bruta, en la pollería El Nuevo Fogón Dorado E.I.R.L de la ciudad de Cajamarca, año 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13937
@misc{sunedu/3016120,
title = "Determinación del costo de producción del pollo a la brasa, a través del costeo ABC y su incidencia en el margen de utilidad bruta, en la pollería El Nuevo Fogón Dorado E.I.R.L de la ciudad de Cajamarca, año 2017",
author = "Alva Chegne, Sergio David",
publisher = "Universidad Privada del Norte",
year = "2018"
}
This thesis is entitled, "Determination of Production Cost, through costing ABC and its impact on the gross profit margin, in the “Pollería El Nuevo Fogón Dorado EIRL”, in the Cajamarca city, in the year 2017" The object of study of this research is oriented to the "Incidence of Activity-Based Costing (ABC), in the gross profit margin, of the “Pollería El Nuevo Fogón Dorado E.I.R.L" of the Cajamarca city, in the year 2017. Currently the company does not have a cost system that allows you to observe the actual cost incurred to produce the different portions of chicken to the breaststroke that is offered in their establishments, so this thesis develops the implementation of a costing model based on activities (ABC) and compares it with the absorbing costing, starting both from the same information provided by the production area of the company. This research is very helpful for the knowledge of the real costs of each portion of grilled chicken dish and therefore the best decision making in the management of production costs, since a good cost system will contribute to the achievement of the growth objectives set by management. To demonstrate this incidence and to show a model of implementation of Activity Based Costing ABC, a cross-sectional, simple correlational design of descriptive nature was used, since it has been necessary to analyze the level or state of the study variables, their incidence and interrelation in a given moment, to then synthetically support the conclusions and recommendations of the investigation.
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