Atencia, L. (2018). La implementación de un sistema de costos y su impacto en la rentabilidad de la fábrica de embutidos Leo - año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/14438
Atencia, L. La implementación de un sistema de costos y su impacto en la rentabilidad de la fábrica de embutidos Leo - año 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/14438
title = "La implementación de un sistema de costos y su impacto en la rentabilidad de la fábrica de embutidos Leo - año 2016",
author = "Atencia Villavicencio, Liz Yanet",
publisher = "Universidad Privada del Norte",
year = "2018"
ABSTRACT The present research work begins with the purpose of knowing that the implementation of a cost system impacts so much on profitability, since this specific area is very important for the growth of the company, according to several authors dedicated to see the costs of companies. To solve the problems that the company is going through, it is analyzed which of the many cost systems that exist is the most appropriate, to implement it in the sausage company "Leo", that goes according to the turn of the business and the needs of this particular company, is so that emphasis is on analyzing the costs of the product, because this is the biggest problem that the company currently has and if this problem is solved the company would much more reliable for management and its customers. When performing this type of analysis, there are more problems related to costs and profitability and that is why it is identified and analyzed which are the costs and operating expenses that were included in the cost determination that helped determine the cost of the finished product erroneously and empirically, to correct them Thus, the classification of costs was reconsidered so that the cost of the sausage is not calculated in the wrong way, because when carrying out a bad costing of the products, it could give us erroneous and unreliable information. It will also be analyzed if there is an impact on the economic and financial profitability of the company, for which it will perform a profitability analysis after the implementation of the cost system. Finally, the conclusions and recommendations derived from the discussion of the development of the variables are given, in order to achieve the final result.
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