Citas bibligráficas
Muñoz, J., Romero, G. (2023). Sistema de costos ABC y su influencia en la rentabilidad de pollos y parrillas en Carlín S.A.C, Tarapoto, 2022 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5433
Muñoz, J., Romero, G. Sistema de costos ABC y su influencia en la rentabilidad de pollos y parrillas en Carlín S.A.C, Tarapoto, 2022 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5433
@misc{renati/1057112,
title = "Sistema de costos ABC y su influencia en la rentabilidad de pollos y parrillas en Carlín S.A.C, Tarapoto, 2022",
author = "Romero Tocto, Grace Mirella",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The title of the study is “Activity-based costing and its influence on the profitability of Pollo y Asadores Carlín S.A.C, Tarapoto, 2022”. The ABC system analyzes the costs spent on production and determines the income of said company studied. Specify the ABC Cost System and influence the profitability of Pollos y Parrillas Carlín SAC, Tarapoto district, year 2022. Identify what is spent on production that is based on the ABC cost system in Pollos y Parrillas Carlín SAC; Tarapoto district, year 2022. Establish the usefulness of Pollos y Parrillas Carlín SAC, Tarapoto district, year 2022. This research is a qualitative descriptive type, with a relational degree and a non-experimental design. The population is 500 people, the population was Consisting of all the elements of what is spent on production and the accounting and tax report of the company Pollos y Parrillas SAC, 2022 Compile survey data and apply document analysis methods. The findings are described in detail. The ABC costing system has a direct and significant impact on the profitability of Pollos y Parrillas Carlín SAC, Tarapoto District, 2022; evidencing that the true determination of profits and their accounting and financial administration makes the company have positive profitability ratios for manufacturing costs according to the ABC cost approach in the company Pollos y Parrillas Carlín SAC; Tarapoto district, year 2022, are made up of the raw substance, and the cost of indirect manufacturing (supplies) and other expenses, which between the 3 items represent 79% of the total expense; reasonable values for a restaurant service business; and labor costs represent 13.5% of the total cost structure, the income of the company Pollos y Parrillas Carlín SAC, Tarapoto district, year 2022, is positive; where the gross profitability obtains a value of 1.46%; operating profitability of 1.34; net profitability of 1.21; the economic profitability of the asset of 0.34 and the financial profitability or of the own resources, which stand at 0.24.
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