Sistema de costos por órdenes de producción y su impacto en la rentabilidad de la empresa "Buono Gusto Pizzería" del cantón La Maná, periodo 2021
The main objective of this research project was to design a cost system for production orders in the "Buono Gusto" pizzeria in the city of La Maná, considering adequate management of costs which facilitates correct decision-making and allows to know the costs incurred in production. For th...
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| Médium: | bachelorThesis |
| Jazyk: | spa |
| Vydáno: |
2022
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| On-line přístup: | http://repositorio.utc.edu.ec/handle/27000/8962 |
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Přidat tag | Shrnutí: | The main objective of this research project was to design a cost system for production orders in the "Buono Gusto" pizzeria in the city of La Maná, considering adequate management of costs which facilitates correct decision-making and allows to know the costs incurred in production. For this reason, it is necessary to create the design of a cost system for production orders, through direct research was possible to demonstrate a deficit of formats that allow having adequate control of costs. The methodology used in the project was the basic, field, and bibliographic research; for the current diagnosis applied an interview with the manager and a survey of the customers. The scientific, inductive, deductive, quantitative, and qualitative methods, questionnaires with open questions in the interview, and multiple choice questions in the surveys were applied. So that, the diagnosis of the "Buono Gusto" pizzeria in La Maná Canton determined that it does not have an adequate format of documents to control the costs that affect the production The cost system by production orders allowed to know the profit margin of 31.10% in pizzas and 41.26% in lasagna, to compare the profitability indicators for the years 2020 and 2021 giving, as a result, a percentage of beneficial growth for the company. |
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