Bibliographic citations
Guzmán, R., Rodríguez, M. (2018). Estructura de costos y su relación con la rentabilidad de la empresa Dulcería Rosalía, Trujillo, periodo 2015 – 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13830
Guzmán, R., Rodríguez, M. Estructura de costos y su relación con la rentabilidad de la empresa Dulcería Rosalía, Trujillo, periodo 2015 – 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13830
@misc{sunedu/4116332,
title = "Estructura de costos y su relación con la rentabilidad de la empresa Dulcería Rosalía, Trujillo, periodo 2015 – 2017",
author = "Rodríguez Aguilar, Milagros Nataly",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The purpose of this research work is to analyze the relationship between the cost structure and the profitability of the company Dulcería Rosalía in the period 2015 - 2017, in order to contribute to improving the process of making business decisions aimed at raising the levels of profitability of the company and the efficient use of resources. In the development of the work, sources of information were used, such as the statement of financial position, the income statement and accounting records of the company under study, to say purchase and sales records. Then, the data was collected through the documentary analysis to be processed in tables and graphs, then reasons, proportions of the fixed and variable costs were determined, as well as the profitability ratios were calculated. Finally, to measure the relationships of the variables under study, the Pearson correlation coefficient was calculated. The research concludes that the cost structure of the company Dulcería Rosalía for the production and commercialization of alfajor King Kong are significantly related to its profitability, that is, an increase in the costs of the company generates a reduction in the cost effectiveness. After the study, one of the recommendations to the company is to establish and properly apply the cost structure, according to the theoretical and technical basis, which allows us to record and control costs in order to reduce them efficiently.
This item is licensed under a Creative Commons License