Citas bibligráficas
Pérez, E., Sánchez, C. (2018). El costeo por órdenes de producción para determinar la rentabilidad bruta por línea de producto de la empresa industrial calzados Jaguar S.A.C., en la ciudad de Trujillo para el año 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/14818
Pérez, E., Sánchez, C. El costeo por órdenes de producción para determinar la rentabilidad bruta por línea de producto de la empresa industrial calzados Jaguar S.A.C., en la ciudad de Trujillo para el año 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/14818
@misc{sunedu/4116998,
title = "El costeo por órdenes de producción para determinar la rentabilidad bruta por línea de producto de la empresa industrial calzados Jaguar S.A.C., en la ciudad de Trujillo para el año 2017",
author = "Sánchez Anticona, Christian Jonathan",
publisher = "Universidad Privada del Norte",
year = "2018"
}
ABSTRACT Actually in Peru there is a many number of companies dedicated in the manufacture of footwear however many number of them do not develop their activities correctly, among these activities is the use of a costing system for an adequate distribution of costs. The company CALZADOS JAGUAR S.A.C. which is located in the district of El Porvenir is one of those companies, is dedicated to the manufacture of footwear of various types of models for both ladies, gentlemen and children, in the company the production area is responsible for receiving the raw materials to be distributed to each product line as appropriate, so the productive process can be started, the problem of the company is that it distributes its production costs in an empirical way, so it does not resemble the reality, what they do is add all the costs involved in the production process and divide them between each product manufactured, which causes an inadequate distribution of costs, this causes that their products are assigned a price that is not the correct one, since it is not certain that if they are above or below the unit cost, which directly affects the cost effectiveness of the company. The objective of this investigation work is to determine what will be the cost effectiveness of the company for each product line and for this a costing system will be used for production orders, for this purpose the main question of the investigation is the following: Through the method of costing by Production Orders is the Product Line cost effectiveness of the industrial company CALZADOS JAGUAR S.A.C. determined? This question will be answered by applying the system of Costing for Production Orders to each of the product lines that the company has, will be determined how much is the raw material, workforce and indirect manufacturing costs for each product line, as well as it is going to determine what is the correct unit cost of the products to assign them a right price and with it knowing the cost effectiveness that the company obtains for each product line. Bearing this in mind, it is recommended that companies dedicated in the manufacture of footwear, stop using an empirical costing system and analyze what costing system is appropriate according to your reality and apply it within your companies, with the purpose of avoiding problems with the allocation of prices that will affect the cost effectiveness of the company, both short and long term.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons