Acosta, E., Arteaga, J. (2018). Sistema de costos por órdenes específicas para determinar el margen bruto de la microempresa Pattyoli EIRL, Trujillo - 2017. [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/14125
Acosta, E., Arteaga, J. Sistema de costos por órdenes específicas para determinar el margen bruto de la microempresa Pattyoli EIRL, Trujillo - 2017. [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/14125
title = "Sistema de costos por órdenes específicas para determinar el margen bruto de la microempresa Pattyoli EIRL, Trujillo - 2017.",
author = "Arteaga Ruiz, Juan Diego Erick",
publisher = "Universidad Privada del Norte",
year = "2018"
ABSTRACT The general objective of this paper was to apply a cost system based on specific orders to determine the gross margin of the microenterprise Pattyoli EIRL, Trujillo, 2017 period. First, a diagnosis was made of the current situation of the company under study. The production area has been selected, due to the fact that the company does not have a cost system to determine the unit cost and price of its products upon request; they are unaware of costing their raw material, labor and their indirect manufacturing costs; they consider it unnecessary to determine such costs since the price determines them according to the market; As a consequence, the company does not determine its real costs or gross margin with respect to its production orders and only rely on empirical knowledge of its processes; It does not consider the different costs that affect the orders that they manufacture. Once the problem identification stage was completed, the situation of the company was drafted, where all the evidence was taken into account to demonstrate the aforementioned. Likewise, calculations were made to determine the gross margin with respect to their production orders. To determine the gross margin with respect to their production orders, the difference between income from sales and production cost was considered, which includes the elements of cost: direct material that established the quantity and cost for each order; the direct labor of the staff that receives monthly remuneration distributed on the basis of the hours worked and the workers who are paid by the piece; and the indirect costs of manufacturing as an indirect material directly assigned to each order, indirect labor distributed based on the dozens produced, and the indirect manufacturing costs also allocated by dozens produced; that allows us to obtain the gross profit and calculate the gross profit margin. Applying the analysis structure of production costs by order allows a better control and management of the production process, and determination of the cost and price of footwear. Finally, with all the information analyzed and collected; from the diagnosis, an analysis of the results will be presented in order to corroborate with quantitative data, the evidences presented and the improvement achieved with the development of the cost system by specific orders to determine the gross margin.
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