Análisis del costo estándar versus el costo real aplicado en la empresa El Rancho, durante el primer semestre del 2021
| dc.contributor.advisor | Cabrera Coello, Bolivar | |
| dc.contributor.author | Carriel Mosquera, Tomás Alejandro | |
| dc.date.accessioned | 2021-11-24T15:24:24Z | |
| dc.date.available | 2021-11-24T15:24:24Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10663 | |
| dc.description | Embutidos EL RANCHO part of the supermarket chain called Comisariato de Carnes El Rancho began its activities on October 31, 2003, located in the Duran canton, its purpose is to provide a line of meat products with the highest quality and at a lower price. The present investigation carried out in the company Embutidos EL RANCHO studies the variation between the standard costs and the real costs of the first semester of the year 2021 from the variation of the cost elements to the finished product. The methodology used in the research is analytical deductive given that the compiled information is analyzed, which will be supported by well-founded bases and specific conclusions. The objective of this study is based on the analysis of the variation of the standard costs versus the real costs supported with the information provided by the company, study that seeks to determine a minimum margin of variation between costs and adjust production costs in the accounting of Embutidos EL RANCHO. Inside the case study, it was determined after analyzing the cost elements and everything that incurs in the elaboration of the products that, there is a positive variation in terms of finished products given that the real costs are not higher than the standard costs established by the company, in other words, the company is producing below the standard cost, which generates a higher sales margin between the cost and the final price. | es_ES |
| dc.description | Embutidos EL RANCHO part of the supermarket chain called Comisariato de Carnes El Rancho began its activities on October 31, 2003, located in the Duran canton, its purpose is to provide a line of meat products with the highest quality and at a lower price. The present investigation carried out in the company Embutidos EL RANCHO studies the variation between the standard costs and the real costs of the first semester of the year 2021 from the variation of the cost elements to the finished product. The methodology used in the research is analytical deductive given that the compiled information is analyzed, which will be supported by well-founded bases and specific conclusions. The objective of this study is based on the analysis of the variation of the standard costs versus the real costs supported with the information provided by the company, study that seeks to determine a minimum margin of variation between costs and adjust production costs in the accounting of Embutidos EL RANCHO. Inside the case study, it was determined after analyzing the cost elements and everything that incurs in the elaboration of the products that, there is a positive variation in terms of finished products given that the real costs are not higher than the standard costs established by the company, in other words, the company is producing below the standard cost, which generates a higher sales margin between the cost and the final price. | es_ES |
| dc.description.abstract | Embutidos EL RANCHO parte de la cadena de supermercados denominado Comisariato de Carnes El Rancho inicia sus actividades el 31 de octubre de 2003, ubicada en el cantón Durán tiene como propósito brindar una línea de productos cárnicos con la más alta calidad y a menor precio. La presente investigación realizada en la empresa Embutidos EL RANCHO estudia la variación entre los costos estándares y los costos reales del primer semestre del año 2021 desde la variación de los elementos del costo hasta el producto terminado. La metodología usada en la investigación es deductiva analítica dado a que se analiza la información compilada cual será se sustentada con bases fundamentadas y conclusiones específicas. El objetivo de este estudio se basa en el análisis de la variación de los costos estándar versus los costos reales apoyado con la información brindada por la empresa, estudio que busca determinar un margen minino de variación entre los costos y ajustar los costos de producción en la contabilidad de Embutidos EL RANCHO. Dentro del estudio de caso, se determinó una vez analizado los elementos del costo y todo lo que incurre en la elaboración de los productos que, existe una variación positiva en lo que concierne a los productos terminados dado a que los costos reales no son superiores a los costos estándares establecidos por la empresa, es decir la empresa está produciendo por debajo del costo estándar, lo que genera un mayor margen de venta entre el costo y el precio final. | es_ES |
| dc.format.extent | 31 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Variación | es_ES |
| dc.subject | Costos | es_ES |
| dc.subject | Producción | es_ES |
| dc.subject | Costo real | es_ES |
| dc.title | Análisis del costo estándar versus el costo real aplicado en la empresa El Rancho, durante el primer semestre del 2021 | es_ES |
| dc.type | bachelorThesis | es_ES |
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