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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Detalles Bibliográficos
Autor: Ávila Lumisaca, Freidi Alcides
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
Descripción
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...........