Bibliographic citations
Flores, L., Melendez, J. (2024). El sistema de costeo por procesos y su impacto en la rentabilidad de las empresas MYPES fabricantes de productos de plástico en el distrito de Comas, año 2021 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/673395
Flores, L., Melendez, J. El sistema de costeo por procesos y su impacto en la rentabilidad de las empresas MYPES fabricantes de productos de plástico en el distrito de Comas, año 2021 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/673395
@misc{renati/416469,
title = "El sistema de costeo por procesos y su impacto en la rentabilidad de las empresas MYPES fabricantes de productos de plástico en el distrito de Comas, año 2021",
author = "Melendez Soto, Jesus",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
Companies that produce plastic products have several problems when calculating production costs, and usually these companies cannot accurately calculate these quantities because they do not have an appropriate cost structure. The purpose of this research work is to analyze the impact of the process cost system on the profitability of MYPES companies, which manufacture plastic products in the district of Comas, and for this, hypotheses are proposed to analyze this impact. Likewise, a focus is placed on plastic manufacturing companies, since it is a sector that has been growing in the country since the health crisis caused by COVID 19, also focusing on MYPES, given that this regime maintains the majority of companies dedicated to manufacturing in this sector. Likewise, this research has the purpose of contributing to business owners in making decisions to improve their cost structure and thus their profitability.
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