Sistemas de control de costos y la incidencia en el margen bruto en el sector porcicultor
The present assignment entitled "Cost control systems and the impact on the gross margin in the pig sector" has as a general objective to analyze the cost control systems and their impact on the gross margin of the pig sector, and propose a solution that improves the operational and admini...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Ecuador |
| Institución: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/6309 |
| Acceso en línea: | http://repositorio.ulvr.edu.ec/handle/44000/6309 |
| Access Level: | acceso abierto |
| Palabra clave: | Contabilidad Estado financiero Producción Rentabilidad |
| Sumario: | The present assignment entitled "Cost control systems and the impact on the gross margin in the pig sector" has as a general objective to analyze the cost control systems and their impact on the gross margin of the pig sector, and propose a solution that improves the operational and administrative activities of the companies in the sector. Analyzing the theoretical concepts related to the cost systems, and after carrying out a direct diagnosis, interviews and surveys in the Pigwhite and Porcica pig farms, it was possible to determine that the lack of an efficient control and costing system affects the gross margin, underestimates or overestimates inventories, providing information in its Financial Statements that does not allow timely decision making........... |
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