El presente trabajo de investigación busca analizar el efecto que tiene el sistema de costos por procesos en las empresas del sector manufacturero de caucho de la zona norte de lima, en la rentabilidad del negocio. Por ello, también se tomaron en cuenta las características de dicho sistema y ratios como los márgenes, la ROA y el ROE para poder reforzar lo anterior, y ver cuán beneficioso les resulta el uso del sistema además de mejorar su rentabilidad. Para desarrollar la investigación, se ha tomado como referencia las diversas teorías sobre los costos y las diversas maneras de calcular la rentabilidad en una empresa. Además, se tuvo que hacer una investigación respecto al sector de estas empresas para conocer cómo es que se desarrollan estas y como impactan en su zona. Por otro lado, la investigación aplica los conceptos desarrollados en un caso práctico donde a través del desarrollo de un caso práctico de costeo de una empresa, se busca mostrar los cambios que hay antes y después de la aplicación del sistema de costos por procesos. Por lo tanto, el efecto que se busca demostrar es que el sistema de costos por procesos influye en la rentabilidad del sector productor de plancha de caucho de la zona lima norte / The present research work seeks to analyze the effect of the process costing system have on the companies of the rubber manufacturing sector of the north zone of Lima, on the profitability of the business. Therefore, the characteristics of this system and ratios such as margins, ROA and ROE were also taken into account in order to reinforce the above, and to see how beneficial is to use the system as well as to improve their profitability. To develop the research, we have taken as reference the various theories about costs and the different ways of calculating the profitability in a company. In addition, an investigation had to be done regarding the sector of these companies to know how they are developed and how they impact in their zone. On the other hand, the research applies the concepts developed in a practical case where through the development of 2 practical cases of costing of a company, it seeks to show the changes that exist before and after the application of the process costing system. Therefore, the effect sought to be demonstrated is that the process cost system influences the profitability of the rubber plate producing sector of the northern Lima area. / Tesis

The rudimentary cost accounting methods were set up for an organization¡¦s internal planning and controlling, its main function is to provide managers with information of program-control, product cost calculation and performance assessment. At that time, cost-management system had not been affected by external accounting statement.Follow the organization¡¦s growth and expansion,the relationship of external investors and government between businesses is becoming much more closer, the method,that lead to external audit and accounting statement became more important and even supersede the function of old accounting methods. The current costing methods used by ordinary enterprises are traditional ones ,which emphasizing on writing accounting statement, that could not provide managers with real-time and useful management information. After 1980, however, some scholars began to notice these problems and announced new cost accounting methods to solve defects of traditional accounting .On the base of traditional job costing, process costing, standard costing, new accounting ABC and target costing development, this study is to redesign an integrated costing system to meet three major targets---editing financial statement, providing related information about program-control and assessing product cost. According to the research design, to compare advantages and disadvantages of all costing methods firstly ;and then ,take the job costing, process costing and ABC as the actual costing on one hand, and take the standard costing and target costing are as estimated costing on the other hand. And to co-operate costing skills, such as AIS, responsibility center, pricing assignment and balanced scorecard ,integrating these two dimension to form an integrated strategic costing management. Applying this system into a case company can not only assess cost more accurate but also get cost-difference analysis of operation center and usage of company¡¦s resources. In hence, that can satisfy a manager¡¦s information demand, and good for exception management and performance assement.

Examensarbete i Ekonomistyrning, 30hp, Ekonomihögskolan vid Linnéuniversitetet Titel: Kalkylutveckling i tillverkningsindustrin – en fallstudie hos HordaGruppen AB Under 1980-talet uppmärksammades kalkylmodellens roll som ekonomiskt styrverktyg. Denna uppmärksamhet ledde till omfattande studier av hur kalkylmodeller kunde utvecklas för att lättare klara av förändringar i företags inre och yttre förutsättningar. Kalkylmodellers utformning påverkas av ett stort antal faktorer som t.ex. strategi, kontext och användning. Därmed blev det intressant att detaljstudera ett enskilt fallföretag för att identifiera hur detta företag arbetar med sin kalkylmodell. Syftet med uppsatsen är att utveckla HordaGruppens kalkylmodell och anpassa denna efter förändringar i företagets verksamhet. Genom kartläggning och utvärdering av kalkylmodellen, företagets kalkylbehov samt kostnadsfördelning utifrån ett processorienterat perspektiv analyseras och utvecklas företagets kalkylmodell. Målsättningen är att nyttan för HordaGruppen av att använda kalkylmodellen som styrverktyg ska öka. Uppsatsen är en kvalitativ studie med fokus på detaljstudier av företagets flöden och processer. Huvudsakligen har ostrukturerade intervjuer och observationer legat till grund för materialet men även insamlad dokumentation som t.ex. information från affärssystemet, kalkylmodellen och organisationsscheman har använts. Den konceptuella referensramen som sammanställs ligger till grund för en analysmodell som beskriver hur empirin ska analyseras. Denna bygger på ett antal olika områden som sedan sammanfogas för att belysa de mer framträdande problemområdena i HordaGruppens kalkylmodell. Den genomförda studien visar ett antal problemområden med potential att förbättra den ekonomiska styrningen ur förändringssynpunkt. Uppsatsen identifierar ett stort behov av att hålla kalkylmodellens grunddata uppdaterad. Samtidigt föreslås förändrad kostnadsfördelning inom flera områden, bl.a. för direkta kvalitetskostnader och omkostnader för produktionsanläggningar. Slutligen föreslås utökad användning av kalkylmodellen som ett sätt att förbättra kalkylens roll som styrverktyg i en föränderlig verksamhet. / Thesis in Management Accounting 30hp, School of Business and Economics, Linnaeus University Title: Cost model development within the manufacturing industry – a case study of HordaGruppen AB In the 1980s, a discussion regarding the role of cost modeling as a management accounting tool erupted. This attention led to extensive studies of how costing models were developed to better cope with changes in the company's internal and external conditions. Cost model design is influenced by numerous factors such as strategy, context and purpose. With this in mind, it became interesting to study a case company in detail to identify the usage of the cost model within the company.  The main purpose of this thesis is to develop the cost model currently used by HordaGruppen and adjust it to cope with changes in the company environment. Based on HordaGruppens processes and their cost model needs, suggestions for development of the company’s cost accounting tools are made. The goal of this development is that the usefulness of the cost model in HordaGruppens management accounting should increase.  The main method of research is a qualitative study focusing on detailed studies of the company's workflows and processes. Information has been gathered mainly through interviews and observations. Other sources of information such as the ERP system, organizational charts and the cost model itself have also been used.  The completed study shows potential areas of improvement for management accounting purposes. The main areas of improvement are linked to keeping the underlying data up to date and changes in cost estimation. Finally, to improve management accounting in a changing environment, additional purposes for the cost estimation model is suggested.

Kiekvienai gamybinę veiklą vykdančiai ar paslaugas teikiančiai įmonei tikslus gaminamos produkcijos ar paslaugų savikainos įvertinimas pinigine reikšme yra itin svarbus klausimas. Savikainos skaičiavimų metodų ir būdų yra labai daug, jų parinkimą įmonei lemia taikomos gamybos pobūdis ir jos organizavimas, įmonės vykdoma veikla, aplinka ir kiti veiksniai. Norint teisingai apskaičiuoti produktų savikainą, visas įmonės patiriamas išlaidas pirmiausia reikia tinkamai identifikuoti, tiesiogines priskirti konkretiems gaminimas, o netiesiogines išlaidas racionaliai paskirstyti tarp numatytų objektų, kurių savikainą reikia apskaičiuoti. Tačiau pagal gamybos pobūdį parinktas savikainos kalkuliavimo metodas dažniausiai nėra pats tinkamiausias netiesioginėms išlaidoms apskaityti ir paskirstyti. Tuo tarpu autoriai tyrę ABC sistemą, savo straipsniuose pažymi, kad šiuo metu su netiesioginių išlaidų paskirstymo užduotimi geriausiai susidoroja būtent ABC metodas. Norint pasinaudoti pagal gamybos pobūdį parinkto metodo (šiuo atveju procesinio fazinio metodo) ir ABC sistemos privalumais susiduriama su problema: mokslinėje literatūroje procesinis ir ABC produkcijos kalkuliavimo metodai pateikiami atskirai, neanalizuojama galimybė šiuos metodus sujungti į vieną savikainos kalkuliavimo modelį. Darbo objektas – procesinio fazinio ir ABC savikainos kalkuliavimo metodų ypatybės bei privalumai. Darbo tikslas – sukurti savikainos skaičiavimo modelį, kuris leistų tiksliai ir efektyviai apskaičiuoti... [toliau žr. visą tekstą] / Exact value of production or service costs is important issue for all manufacturing or service companies. There are many methods and approaches of costing. The mode of production, the organization of production, company activities, environment and other factors influence method to use for production costing. In order to get correct calculation of production costs, all costs incurred by company firstly must be properly indentified, direct costs should be assigned, overhead allocated to objects which cost must be calculated. However, method of calculation chosen by nature of the production is not most appropriate for accounting and allocating indirect costs. Meanwhile the authors, who analyzed the ABC system, points out that ABC method the indirect cost allocation task handle most notably. In order to use benefits of ABC method and method chosen by nature of production (in this case process phase costing method) encountered a problem: process costing and ABC methods are presented separately into science or professional literature, no one does not examine the possibility to use these two methods in single production costs calculation model. The object – features and benefits of process phase costing and ABC methods. The aim – to design a costing model which can accurately and effectively calculate the direct cost of products, rationally allocate cost of company activities to production. The objectives: • To analyze the nuances of choice cost calculation method by company... [to full text]