Citas bibligráficas
Morachimo, C., Ramos, D. (2019). El costo objetivo mediante la aplicación de un sistema de costeo por órdenes de trabajo y su incidencia en la utilidad de la empresa Industrias Metálicas RV S.A.C., Provincia Trujillo, año 2018 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/5838
Morachimo, C., Ramos, D. El costo objetivo mediante la aplicación de un sistema de costeo por órdenes de trabajo y su incidencia en la utilidad de la empresa Industrias Metálicas RV S.A.C., Provincia Trujillo, año 2018 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2019. https://hdl.handle.net/20.500.12759/5838
@misc{renati/372348,
title = "El costo objetivo mediante la aplicación de un sistema de costeo por órdenes de trabajo y su incidencia en la utilidad de la empresa Industrias Metálicas RV S.A.C., Provincia Trujillo, año 2018",
author = "Ramos Vásquez, Diana Luzclarita",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2019"
}
The objective of the investigation was to determine the objective cost through the application of a work order costing system and its impact on the utility of Industrias Metálicas RV S.A.C; Province of Trujillo, Year 2018. It has been developed with the purpose of determining the objective cost of its products so that the company can consider a profit margin that helps improve the performance of its sales. To develop the research, data collection instruments were used, such as documentary analysis and the interview, through which it was possible to find that the owner of the company carried out the analysis of their costs by scoring according to the measure that he needed for each product because of his experience in the metal sector. The pre-experimental design was applied with pre and post application, for the comparison of the results states with and without application of the work order costing system. Finally, a comparison was shown between 2016, 2017 and 2018 of the real costs where an improvement in sales performance was found. The system allowed to have an active control of the elements of the cost according to the proposed objective cost, as shown in the year 2018 where a 20% profit margin was achieved. As a result of the investigation, the proposed hypothesis is approved, that the application of a work order costing system has a positive impact on profit.
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