Citas bibligráficas
Lopez, G., Cuyan, T. (2021). Sistema de costos por producción para mejorar la rentabilidad de la empresa Oxígeno San Martín Tarapoto, 2017. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4018
Lopez, G., Cuyan, T. Sistema de costos por producción para mejorar la rentabilidad de la empresa Oxígeno San Martín Tarapoto, 2017. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4018
@misc{renati/1055111,
title = "Sistema de costos por producción para mejorar la rentabilidad de la empresa Oxígeno San Martín Tarapoto, 2017.",
author = "Cuyan Piña, Tatiana",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present research was entitled: production cost system to improve the profitability of the company Oxígeno San Martin Tarapoto, 2017. The general objective was to establish the improvement of the production cost system in the profitability of the company Oxígeno San Martin Tarapoto 2017. It was a basic type research, with a descriptive level, where the population and sample were the cost processes, as well as the workers of the accounting area and people involved in oxygen production, therefore the instruments used for this study were an interview guide and a documentary analysis guide. The results have shown that the company uses four processes for the production of oxygen in tanks; on the other hand, the results of the return on assets ratio and return on equity showed increases from one year to the next, demonstrating that the company has an adequate management of its resources such as fixed assets and the invested capital. Regarding the general result, it has been observed that with the use and implementation of a new cost system, the company's profitability should be higher, which is reflected in the variations obtained where the return on assets ratio was 7.21% while the return on equity presented a variation of 7.33%. It was concluded that the use and application of the new cost system for the production of oxygen improves the profitability of Oxígeno San Martín.
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