Citas bibligráficas
Champi, J., Díaz, M. (2017). Análisis comparativo del sistema de costos por procesos con el sistema de costos por órdenes de la empresa Termoinox S.A.C. Arequipa-2016 [Trabajo de suficiencia profesional, Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/898
Champi, J., Díaz, M. Análisis comparativo del sistema de costos por procesos con el sistema de costos por órdenes de la empresa Termoinox S.A.C. Arequipa-2016 [Trabajo de suficiencia profesional]. PE: Universidad Tecnológica del Perú; 2017. https://hdl.handle.net/20.500.12867/898
@misc{renati/1696462,
title = "Análisis comparativo del sistema de costos por procesos con el sistema de costos por órdenes de la empresa Termoinox S.A.C. Arequipa-2016",
author = "Díaz Hurtado, María Magdalena",
publisher = "Universidad Tecnológica del Perú",
year = "2017"
}
In the present research work our main objective is to analyze and compare The System of Costs by Processes with the System of Costs by Orders of the production of the Thermotanque Magnum of 120 liters of the company TERMOINOX S.A.C. With the purpose of demonstrating that the System of Process Costs is the one that the company must use. Knowing that the volume of sales of TERMOINOX increased considerably, we realized that its production should be done continuously to optimize resources, therefore, the current costing system that employs would not be ideal. So, we started the respective investigation of the different Cost Systems, where we would know their different concepts, characteristics and advantages in order to propose the system of costoms suitable for the company TERMOINOX S.A.C. We present a case study with data provided by the same company to perform the analysis of Cost-of-Order Systems with Process Cost Systems and subsequent comparison; So we proceeded with the elaboration of the costing with both systems so that when obtaining the results we managed to demonstrate that the use of the System of Costs by Processes will allow the company TERMOINOX S.A.C. Optimize material costs and direct labor costs; Obtaining favorable commercial conditions with its suppliers and customers, greater production for sale and therefore an optimum profitability; And also make wise decisions.
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