Citas bibligráficas
Pizarro, M., (2018). Estructura de costeo por procesos en la producción de cereales en hojuelas y su efecto en la rentabilidad de la empresa productos La Selecta S.R.L. Tarapoto, Año 2015. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3161
Pizarro, M., Estructura de costeo por procesos en la producción de cereales en hojuelas y su efecto en la rentabilidad de la empresa productos La Selecta S.R.L. Tarapoto, Año 2015. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2018. http://hdl.handle.net/11458/3161
@misc{sunedu/2845086,
title = "Estructura de costeo por procesos en la producción de cereales en hojuelas y su efecto en la rentabilidad de la empresa productos La Selecta S.R.L. Tarapoto, Año 2015.",
author = "Pizarro Tolentino, Mercedes",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2018"
}
The problematic situation of the following investigation focuses on the deficiency of the calculation of the three elements of cost: Raw material, labor and indirect manufacturing costs. Since at present the company has a traditional costing system, the same one that does not allow to properly identify the costs incurred in each productive process, and therefore the calculations of the costs obtained by each department do not reliably determine the unit price of the product. The general objective of this study is to elaborate a costing structure by process in the production of flaked cereals and its effect on the profitability of the company Productos La Selecta SRL Tarapoto, 2015, for this purpose, a quantitative methodology was used, which was aimed at monetarily assessing and interpreting cost processes; for its purpose corresponds to a basic and applied research, since starting from the collection of information of the objective reality, theories of significant scope are built that seek to convert theoretical knowledge into practical and useful for the company in question, with a descriptive level and with non-experimental research design, because the data was collected from the existing reality, through observation, interview and documentary analysis without the manipulation of the variables. In this context, the analysis of the information was subject to a sample constituted by the documentary collection of the company, acquired through the techniques and data collection instruments. The results obtained are expressed in frequency tables and graphs that illustrate the values of each one of the variables under study. Among the main results that the research presents, it was identified that the production of the mentioned product does not have an established flow-chart of its productive processes, production is reduced only in 05 processes, in which deficiencies in the quantification of the elements of the cost of production for each productive stage; likewise, the profitability of the company through the traditional structure is lower in S/ 3.38 per kilogram, with respect to the system of costs per process. Finally, it is concluded that the aforementioned company does not have an efficient costing system, concluding that the elaboration of a costing structure by process has a positive effect on the profitability of the company, since through this system necessary controls will be applied. They allow to avoid deviations in the calculation of the three elements of the cost, and therefore to determine reasonable calculations of profitability
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