Análisis De Los Sistemas De Costos Por Ordenes De Producción Y La Rentabilidad De Las Empresas De Repostería En La Ciudad De Santa Marta

The present investigative work is oriented to the area of ​​costs, it is based on the application of a production order cost system in a pastry shop. Likewise, analyzing mainly all the cost mechanisms of confectionery companies in the city of Santa Marta. The insufficiency of an appropriate costing system for baking businesses has meant that its owners and directors do not know if the profit margin of the procedure and the profitability of the products are correct, as well as the individual sales price. Therefore, in the present research work, the production process was analyzed, the various theories of cost and the different costing systems, in order to determine which is the most convenient cost system for the business, to determine which was the most appropriate. Taking into account that implementing a system of continuous monitoring of costs of production and distribution for better optimization of resources and decision making. Maintain a Updated monitoring will allow identifying opportunities for improvement and adjusting strategies as necessary. necessary to maximize operational efficiency. Carrying out a comparative analysis, in addition to evaluating economic growth and profitability. This will provide a broader view of the position of the company's market and will allow identifying additional improvements to maintain a competitive advantage.

• Autores: Daza Arciniegas , Luisa Fernanda; Rojas Ortiz, Erika Viviana
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2024
• Institución: Universidad Antonio Nariño
• Repositorio: Repositorio UAN
• Idioma: spa
• OAI Identifier: oai:repositorio.uan.edu.co:123456789/10019
• Acceso en línea: https://repositorio.uan.edu.co/handle/123456789/10019
• Palabra clave: sistema, costo; system, cost
• Rights: openAccess
• License: Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)