Citas bibligráficas
German, M., Vela, M. (2018). Incidencia del sistema de costos por procesos en la rentabilidad de la empresa Industria Peruana Santa Lucia S.A.C., periodo 2015. [Tesis, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3303
German, M., Vela, M. Incidencia del sistema de costos por procesos en la rentabilidad de la empresa Industria Peruana Santa Lucia S.A.C., periodo 2015. [Tesis]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2018. http://hdl.handle.net/11458/3303
@misc{renati/1056791,
title = "Incidencia del sistema de costos por procesos en la rentabilidad de la empresa Industria Peruana Santa Lucia S.A.C., periodo 2015.",
author = "Vela Reyna, Mark Rodney",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2018"
}
The following investigation titled as "Analysis of the system of costs by processes and the profitability of the company Industria Peruana Santa Lucía SAC, has like general objective to determine the incidence of the system of costs by processes in the profitability of the company Industria Peruana Santa Lucía SAC, period 2015, in such a way that we sought to obtain results to define if there is a relationship between the variables. This study is based on a non-experimental type of research, with correlation level, it was carried out with a set of activities using the basic theoretical concepts of the process cost system and the profitability, the sample consisted of 5 workers, to whom the survey technique was applied to collect data, which were coded and processed in statistical calculation programs SPSS 22, which allowed to elucidate the hypothesis: The system of costs by processes significantly influences the profitability of the company Industria Peruana Santa Lucía SAC, period 2015. The result obtained indicates that there is significant influence between the system of costs per process and profitability with a Pearson correlation of 0. 891 ** and statistically very significant at the level of 0.042 (less than 0.05), this being a high positive correlation between variables. Consequently, the null hypothesis was rejected and the hypothesis of the investigation was accepted.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons