Sistema de costos y su impacto en la rentabilidad de la empresa AMERICAN SPORT, ciudad de Riobamba, período 2023.

In this thesis, the cost system of the company American Sport was evaluated. The analysis focused on the use of information related to raw material costs, labor costs and indirect manufacturing costs (CIF), which are essential tools for managerial decision-making in a production process. The main objective of the research is to evaluate the cost system and its impact on the profitability of the company. This study employed a descriptive methodology, utilizing tools such as interviews and surveys with personnel involved in the production process, supported by a sample; as well as document review, cost sheets, and financial statements. Through document review, it was evident that the company controls its production costs based primarily on the first cost element (raw material), neglecting the other two cost elements: labor and indirect manufacturing costs (CIF). The elements that were not considered in the production orders were found to be presented in a general manner in the company's financial statements. This anomaly is attributed to the accounting system in use, which lacks the inclusion of all three cost elements. The finding from the research revealed that actual costs have a normal impact on profitability. As long as a standard cost system is proposed aimed at improving profitability, timely control of variances and improve the measurement of the company's operational efficiency. This is based on the principle that a higher volume of production results in a lower burden of indirect manufacturing costs (CIF).

• Main Author: Chauca Saeteros, Luis Arturo (author)
• Format: masterThesis
• Language: spa
• Published: 2024
• Subjects: Inventarios; costos; rentabilidad; empresa
• Online Access: http://dspace.unach.edu.ec/handle/51000/14319