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Basilio, C., (2023). El Costo de Producción del Servicio de Impresión en una Empresa Gráfica [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/24282
Basilio, C., El Costo de Producción del Servicio de Impresión en una Empresa Gráfica []. PE: Pontificia Universidad Católica del Perú; 2023. http://hdl.handle.net/20.500.12404/24282
@mastersthesis{renati/533312,
title = "El Costo de Producción del Servicio de Impresión en una Empresa Gráfica",
author = "Basilio Garcia, Cindia Antuanet",
publisher = "Pontificia Universidad Católica del Perú",
year = "2023"
}
Title: El Costo de Producción del Servicio de Impresión en una Empresa Gráfica
Authors(s): Basilio Garcia, Cindia Antuanet
Advisor(s): Cherres Juárez, Sergio Luis
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.01
Issue Date: 14-Feb-2023
Institution: Pontificia Universidad Católica del Perú
Abstract: El presente trabajo de investigación tuvo como objetivo determinar el costo de
producción de los productos gráficos con mayor demanda de la empresa gráfica Print Perú, la
cual permite: (a) identificar los centros de costos directos y de apoyo, (b) describir el proceso
productivo de los productos gráficos con mayor demanda, (c) identificar los elementos del
costo de producción de los productos gráficos con mayor demanda, y (d) calcular el costo
total y unitario de los productos gráficos con mayor demanda. Asimismo, esta investigación
tuvo un enfoque cuantitativo, de alcance descriptivo y de diseño no experimental de tipo
transversal, y se realizó en una empresa de la industria gráfica la cual está ubicada en Lima-
Callao.
Actualmente, el mercado farmacéutico está demandando productos gráficos como las
cajas de cartón, que son más amigables con el medio ambiente. Así pues, se ha desplazado el
uso de productos fabricados con materiales como el polietileno y otros que son dañinos al
medioambiente. Ello convierte a la industria gráfica en un sector clave en la producción de
productos que utiliza recursos que no daña el ecosistema y que permite reducir su costo de
producción al reducir su consumo de agua y energía eléctrica. El presente estudio tiene
implicancias teóricas y prácticas. A nivel teórico, es una contribución a la literatura
relacionada a la contabilidad administrativa porque muestra una revisión sistemática de la
aplicación de los sistemas de costos por pedido en la industria gráfica, un mapeo científico
relevante. A nivel practico, propone una metodología de costeo que permite determinar el
costo de producción de productos gráficos, facilitando la toma de decisiones y que puede ser
replicada en otras empresas que buscan mejorar su gestión y ser más competitivas. Por
último, la aplicación de las prácticas de la contabilidad administrativa permitió determinar el
costo de producción total y unitario de tres productos gráficos, el cual contribuyó a medir
mejor la rentabilidad por producto.
The present research aimed to determine the cost of production of the graphic products with the highest demand in the graphic company Print Peru, which allows identifying (a) the direct and support cost centers in the graphic company Print Peru (b) describe the production process of the graphic products with the highest demand in the graphic company Print Peru (c) identify the elements of the cost of production of the graphic products with the highest demand in the graphic company Print Peru and (d) calculate the total cost and the unit cost of the graphic products with the highest demand in the graphic company Print Peru. The present investigation had a quantitative approach, with a descriptive scope and a non-experimental design of a transversal type and was carried out in a company of the graphic industry which is located in Lima-Callao. Currently, the pharmaceutical market is demanding graphic products such as cardboard boxes that are more friendly to the environment. Thus, the use of products made with materials such as polyethylene and others that are harmful to the environment has been displaced. This makes the graphic industry a key sector in the production of products that use resources that do not harm the ecosystem and that allow it to reduce its production cost by reducing its consumption of water and electricity. The present study has theoretical and practical implications. At a theoretical level, it is a contribution to the literature related to management accounting because it shows a systematic review of the application of cost-perorder systems in the graphic industry, a relevant scientific mapping. At a practical level, it proposes a costing methodology that allows determining the production cost of graphic products, facilitating decision-making and that can be replicated in other companies that seek to improve their management and be more competitive. Finally, the application of management accounting practices made it possible to determine the total and unit production cost of three graphic products, which helped to better measure profitability by product.
The present research aimed to determine the cost of production of the graphic products with the highest demand in the graphic company Print Peru, which allows identifying (a) the direct and support cost centers in the graphic company Print Peru (b) describe the production process of the graphic products with the highest demand in the graphic company Print Peru (c) identify the elements of the cost of production of the graphic products with the highest demand in the graphic company Print Peru and (d) calculate the total cost and the unit cost of the graphic products with the highest demand in the graphic company Print Peru. The present investigation had a quantitative approach, with a descriptive scope and a non-experimental design of a transversal type and was carried out in a company of the graphic industry which is located in Lima-Callao. Currently, the pharmaceutical market is demanding graphic products such as cardboard boxes that are more friendly to the environment. Thus, the use of products made with materials such as polyethylene and others that are harmful to the environment has been displaced. This makes the graphic industry a key sector in the production of products that use resources that do not harm the ecosystem and that allow it to reduce its production cost by reducing its consumption of water and electricity. The present study has theoretical and practical implications. At a theoretical level, it is a contribution to the literature related to management accounting because it shows a systematic review of the application of cost-perorder systems in the graphic industry, a relevant scientific mapping. At a practical level, it proposes a costing methodology that allows determining the production cost of graphic products, facilitating decision-making and that can be replicated in other companies that seek to improve their management and be more competitive. Finally, the application of management accounting practices made it possible to determine the total and unit production cost of three graphic products, which helped to better measure profitability by product.
Link to repository: http://hdl.handle.net/20.500.12404/24282
Discipline: Contabilidad
Grade or title grantor: Pontificia Universidad Católica del Perú. Escuela de Posgrado.
Grade or title: Magíster en Contabilidad
Juror: Toledo Concha, Emerson Jesus; Cherres Juarez, Sergio Luis; Hamada Doshi, Elva Zoraida
Register date: 14-Feb-2023
This item is licensed under a Creative Commons License