Propuesta de un Sistema de Costeo por Órdenes Específicas y la Rentabilidad en la Empresa de Seguridad "Avance SRL.", Trujillo.

• Autor: Acosta Gonzales, Constanza Nataly
• Formato: tesis de grado
• Fecha de Publicación: 2016
• Institución: Universidad Nacional de Trujillo
• Repositorio: UNITRU-Tesis
• Lenguaje: español
• OAI Identifier: oai:dspace.unitru.edu.pe:20.500.14414/4827
• Enlace del recurso: https://hdl.handle.net/20.500.14414/4827
• Nivel de acceso: acceso abierto
• Materia: Sistema de costeo; Rentabilidad; Costeo por ordenes; Costos directos; Costos indirectos

The objective of this study was to describe how a costing system specific commands affects the profitability of security "ADVANCE SRL" in the city of Trujillo; this was achieved under a non-experimental design cross-sectional study with a probabilistic sample comprised of monthly financial statements from 2012 to 2014; Data were obtained using a document analysis guide for economic and financial records of the company in order to calculate their profitability, in addition to the records of direct and indirect costs; on the other hand the interview was used for the process flow or operating business activities and through an interview guide. The study concluded that the implementation of costing system specific commands allows the company to improve the return on investment (ROA) at 0.3%, despite lower the return on equity (ROE) 2.6%; This is supported by describing the current system costs of the company, held empirically costs and excluding maintenance or operation of equipment, supply of material and social benefits 90% of workers; regarding current and historical profitability verified a growing trend in ROE and ROA, however instability exists in net profit margin, which descends from 4.2% to 3.8% and the ability to cover short-term debt is reduced from 1.5 to 1.08; why it was proposed to use a system specific orders costs to determine the cost of service according to customer specifications, which leads to generate that generates a false operating profit margin, decreasing and increasing ROE and ROA, which is justified by the costs ignored by misidentification and allocation.