Bibliographic citations
Arévalo, M., (2016). Implementación de un sistema de costos estándar y la mejora en la situación económica del restaurante Osaki 2 en la ciudad de Trujillo año 2015 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/9997
Arévalo, M., Implementación de un sistema de costos estándar y la mejora en la situación económica del restaurante Osaki 2 en la ciudad de Trujillo año 2015 [Tesis]. PE: Universidad Privada del Norte; 2016. https://hdl.handle.net/11537/9997
@misc{renati/519139,
title = "Implementación de un sistema de costos estándar y la mejora en la situación económica del restaurante Osaki 2 en la ciudad de Trujillo año 2015",
author = "Arévalo Santa María, Marco Paul de Jesús",
publisher = "Universidad Privada del Norte",
year = "2016"
}
ABSTRACT The gastronomic company, Osaki 2 restaurants, until 2014 has been working as the most companies of this type, without any technical or specialized management, which allows display the optimization of service and measure its profitability, because only the criterion of an average manager and idea how is the public acceptance of Trujillo, in relation to the service provided, making it impossible, measuring profitability for breeding purposes was used. With this premise, the idea was born to develop this research, the implementation of a standard cost system, which aims to improve the economic situation Osaki Restaurant 2 of Trujillo is proposed, which means optimizing your service and profitability. This has established standards that have been developed, taking into account how these should be established so that the system is best suited for business costs. In determining the proposed system , has worked with standards for efficiency in the preparation of their products, this led to perform a specialized technical study , with knowledge in the use of raw materials , considering the aspects of performance, costs quality of direct materials , efficient use of direct labor , budget manufacturing overhead costs , under a vision of better use of resources. This process of setting standards, the company makes is directed toward the most optimal, to the best production, to the best return, that is to improve the economic situation of the restaurant under study. During the investigation showed that the desired standards are not always achieved in reality , since not everything is available as desired ; but should continue with the business, and make use of variations , the same as corrected , attending or looking , raising the standard , as an objective , a goal which secured the operational and production efficiency , where the requirement was to make a profit , keep customers , find new customers, thanks to setting the standard in their production and in their costing. He predicted that the improving economic situation Osaki Restaurant 2. The hypothesis when he says that the implementation of a cost system , improve the economic situation in the Osaki 2 restaurants turned out to be affirmative , indicating that the economic situation of the restaurant , is improved with the implementation and application of this system cost and it is therefore recommended that the agents know the system operation and its implications.
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