Citas bibligráficas
Calderón, J., Castañeda, G. (2017). Implementación de un sistema de costeo por órdenes para determinar la rentabilidad por ruta de la empresa Rebaza Hnos. Compañía Logística S.A.C. – Trujillo 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/11671
Calderón, J., Castañeda, G. Implementación de un sistema de costeo por órdenes para determinar la rentabilidad por ruta de la empresa Rebaza Hnos. Compañía Logística S.A.C. – Trujillo 2016 [Tesis]. PE: Universidad Privada del Norte; 2017. https://hdl.handle.net/11537/11671
@misc{renati/513951,
title = "Implementación de un sistema de costeo por órdenes para determinar la rentabilidad por ruta de la empresa Rebaza Hnos. Compañía Logística S.A.C. – Trujillo 2016",
author = "Castañeda Espinoza, Génessis Zaharaí",
publisher = "Universidad Privada del Norte",
year = "2017"
}
ABSTRACT The present research, entitled “IMPLEMENTATION OF A COST-PER-ORDER SYSTEM TO DETERMINE THE PROFIT-EARNING CAPACITY OF THE COMPANY REBAZA HNOS. COMPAÑÍA LOGÍSTICA S.A.C. - TRUJILLO 2016, seeks to solve a problematic reality of the company, implementing a costing system that allows to know the real cost and profitability of each route, information that the company did not count at the moment of diagnosing its initial situation. In order to implement the design and development of the cost-of-order system, the company's initial situation was analyzed through the collection of information, such as: manager and accountant interviews, observation records, documentary analysis and questionnaires to drivers; Through which it was possible to know the costing system in which the accounting area worked and the information that this was able to provide to the Management for making decisions. The implementation of the cost-per-order system required the identification of all costs incurred in the transportation service, classifying them in direct and indirect costs; likewise, allocation bases were established for the distribution of indirect costs. Once recognized all the costs involved in the service are assigned to each route through service orders allowing finally know the profitability of each route for the company. It is concluded that the result achieved after implementing the costing system is the reasonable distribution of the indirect costs to the cost of the service and to the operating expenditure, as well as the determination of the cost and performance per route. The result of the implementation allowed us to deliver periodic reports to the management with timely and reliable information at the moment to make decisions. It is recommended to implement the structure of the cost-per-order system using the Digital Business accounting software, which is currently managed by the company, to reduce information processing and sowing errors.
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