Citas bibligráficas
De, A., Soria, G. (2019). Sistema de costos por procesos y su efecto en la rentabilidad del negocio del sector producto plancha de caucho en los distritos de la zona norte de Lima en el 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625949
De, A., Soria, G. Sistema de costos por procesos y su efecto en la rentabilidad del negocio del sector producto plancha de caucho en los distritos de la zona norte de Lima en el 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625949
@misc{renati/368646,
title = "Sistema de costos por procesos y su efecto en la rentabilidad del negocio del sector producto plancha de caucho en los distritos de la zona norte de Lima en el 2017",
author = "Soria Vidangos, Guerizin Valeria",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The present research work seeks to analyze the effect of the process costing system have on the companies of the rubber manufacturing sector of the north zone of Lima, on the profitability of the business. Therefore, the characteristics of this system and ratios such as margins, ROA and ROE were also taken into account in order to reinforce the above, and to see how beneficial is to use the system as well as to improve their profitability. To develop the research, we have taken as reference the various theories about costs and the different ways of calculating the profitability in a company. In addition, an investigation had to be done regarding the sector of these companies to know how they are developed and how they impact in their zone. On the other hand, the research applies the concepts developed in a practical case where through the development of 2 practical cases of costing of a company, it seeks to show the changes that exist before and after the application of the process costing system. Therefore, the effect sought to be demonstrated is that the process cost system influences the profitability of the rubber plate producing sector of the northern Lima area.
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