Aplicación del Sistema de Costos por órdenes de producción y efectos en las microempresas industriales de cacao en la provincia de San Martín - periodo 2013

• Autores: Coronel Cerna, Gladis Noemi, Damian Mego, Claudia
• Formato: tesis de grado
• Fecha de Publicación: 2015
• Institución: Universidad Nacional de San Martin - Tarapoto
• Repositorio: UNSM-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unsm.edu.pe:11458/1677
• Enlace del recurso: http://hdl.handle.net/11458/1677
• Nivel de acceso: acceso abierto
• Materia: Bloques económicos; Desarrollo tecnológico

At present, industrial micro cocoa face an increasingly competitive world, a product of globalization, manifested in the formation of economic blocs, technological development and more demanding requirements with greater control of production , since; in this context to achieve a market position and maintain a permanent distinct advantage, it is a difficult task. So that one of the problems that afflict industrial micro cocoa is to control costs in the production process. That is why the present investigation's main purpose is to demonstrate the application of the system of costs and effects production orders in industrial micro cocoa in the province of San Martín. The type of methodology used in the development of this research according to the aim pursued is basic because we proceeded to collect processed and systematized information regarding the application of the system of costs for production orders, which allowed us to have criteria essential to analyze and understand the impact on industrial micro cocoa, chocolate and confectionery in the province of San Martin. His universe was constituted by Industrial Micro cocoa in the province of San Martin, and the study populations are industrial micro cocoa, represented by managers and workers involved in the production process. In an interview which was applied to managers of Cocoa and Micro Industrial Survey facing workers involved in the production process. Which it allowed to obtain a clear and precise implementation of a system of production costs cocoa within a microenterprise. After conducted research the following results were obtained: • Of the 100% of industrial micro cocoa, 60% have a cost system, within this 67% applies a system of production costs orders, the same that allowed us to know the importance, advantages and effects arising your application, you do not have an efficient information system is not obtained. Micro-enterprises that do not have a system of cost, lack of information to determine the total and unit costs, it contributes to not provide details of the cost elements mainly direct labor and the indirect cost of manufacture.