Citas bibligráficas
Rojas, Y., (2023). Costo del servicio de pilado de arroz y rentabilidad de la empresa Agro Industrias Campolindo SAC, Nueva Cajamarca, 2017-2018 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5861
Rojas, Y., Costo del servicio de pilado de arroz y rentabilidad de la empresa Agro Industrias Campolindo SAC, Nueva Cajamarca, 2017-2018 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5861
@misc{renati/1054458,
title = "Costo del servicio de pilado de arroz y rentabilidad de la empresa Agro Industrias Campolindo SAC, Nueva Cajamarca, 2017-2018",
author = "Rojas Lopez, Yosuni",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
Cost of the paddy rice service and profitability of the company Agro Industrias Campolindo SAC, Nueva Cajamarca 2017-2018 Agro Industrias Campolindo SAC was created in 2010 to offer rice drying, milling and packaging services. Over the years, it has experienced an increase in sales, which has led to the need for a more efficient management of its resources to meet its commitments. Therefore, the general objective of this study is to determine the impact of the development of a rice milling service cost structure and profitability of Agro Industrias Campolindo SAC, Nueva Cajamarca, 2017- 2018. In methodological terms, the study had a descriptive, non-experimental, applied approach, the population consisted of the documentary collection and 3 collaborators, so the documentary analysis guide and the interview guide were used as instruments. Results: The company applies the traditional cost system in an empirically way through the following process: reception, quality control, drying, cleaning, shelling, polishing, sorting, selection, bagging and storage. The cost incurred in rice milling amounts to S/. 6,682.74. Return on sales was 7.3% in 2017 and 2.2% in 2018, return on investment was 3.9% in 2017, in 2018 this was 1.3%. Regarding the commercial margin, it was 77.4% in 2017, and 61.7% in 2018. In return on equity, it was 97.7% in 2017, and 92.7% in 2018. The inventory turnover was 0.5 in 2017 and 0.6 in 2018. Conclusion: It was determined that the impact of the development of a cost structure for the rice milling service would increase the gross profit, i.e., from a profit of S/ 49.36 per sack, would increase to S/ 50.92.
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