Sistema de costos por procesos en la panadería “Lucy” del distrito de Chilca, Cañete - 2018
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Date
2021
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Publisher
Universidad Nacional de Cañete
Abstract
El estudio realizado, refleja la situación problemática por la que se encontraba atravesando la Panadería Lucy ya que existe deficiencias al momento de realizar el cálculo de los costos incurridos, causado por no contar con un sistema de costos por procesos; originando que no se tenga un costo real como base de precios de venta, el objetivo general fue demostrar lo importante que es implementar un sistema de costos por procesos, como problemas específicos se analizó la incidencia de la aplicación por departamentos, el control de los costos basado en funciones y la planeación de costos en la panadería “Lucy”. La investigación fue desarrollada bajo un enfoque cualitativo, diseño No- experimental y tipo de investigación aplicada. La población total fue de 7 trabajadores, la muestra fue constituida por la totalidad de la población, a quienes se aplicó como técnica la guía de entrevista y como herramienta la guía de entrevista estructurada, fue validada por juicio de expertos y confiabilidad, un detalle de 12 preguntas referidas a la categoría Sistema de Costos por Procesos, luego se procedió a utilizar el sistema estadístico SPSS versión 25 para el procesamiento de información y uso de hojas de Excel. Entre las conclusiones, se menciona que la entidad carece de un sistema de costos para determinar los costos unitarios de producción en su proceso productivo, desconociendo los costos tanto unitarios como totales de cada producto ofrecido, por esa razón se concluye que es necesario se implemente un sistema de costos por procesos porque beneficia a la empresa.
The study reflects the problematic situation that the Lucy Bakery was going through, since there are deficiencies at the time of calculating the costs incurred, caused by not having a process costing system, causing not having a real cost as a basis for sales prices, the general objective was to demonstrate how important it is to implement a process costing system, as specific problems were analyzed the incidence of the application by departments, cost control based on functions and cost planning in the bakery "Lucy". The research was developed under a qualitative approach, non-experimental design and type of applied research. The total population was 7 workers, the sample was constituted by the totality of the population, to whom the interview guide was applied as a technique and as a tool the structured interview guide, was validated by expert judgment and reliability, a detail of 12 questions referred to the category Process Cost System, then proceeded to use the statistical system SPSS version 25 for the processing of information and use of Excel spreadsheets. Among the conclusions, it is mentioned that the entity lacks a cost system to determine the unit costs of production in its production process, not knowing the unit and total costs of each product offered, for that reason it is concluded that it is necessary to implement a process cost system because it benefits the company.
The study reflects the problematic situation that the Lucy Bakery was going through, since there are deficiencies at the time of calculating the costs incurred, caused by not having a process costing system, causing not having a real cost as a basis for sales prices, the general objective was to demonstrate how important it is to implement a process costing system, as specific problems were analyzed the incidence of the application by departments, cost control based on functions and cost planning in the bakery "Lucy". The research was developed under a qualitative approach, non-experimental design and type of applied research. The total population was 7 workers, the sample was constituted by the totality of the population, to whom the interview guide was applied as a technique and as a tool the structured interview guide, was validated by expert judgment and reliability, a detail of 12 questions referred to the category Process Cost System, then proceeded to use the statistical system SPSS version 25 for the processing of information and use of Excel spreadsheets. Among the conclusions, it is mentioned that the entity lacks a cost system to determine the unit costs of production in its production process, not knowing the unit and total costs of each product offered, for that reason it is concluded that it is necessary to implement a process cost system because it benefits the company.
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Keywords
Costos, Costos por procesos, Sistema de costos, Panadería
Citation
Vargas Rueda, Claudia Estefany. (2021). Sistema de costos por procesos en la panadería “Lucy” del distrito de Chilca, Cañete - 2018. Tesis para optar el grado de Contador Publico. Escuela de pregrado. Facultad de Ciencias Empresariales. Universidad Nacional de Cañete. Cañete, Perú.