Análisis de la utilidad neta en la producción de cárnicos aplicando el método relativo y método de la cantidad física.

Abstract

Companies to be competitive must offer products and services at competitive prices accompanied by a quality that meets the expectations of the consumer. To achieve this, organizations count on cost accounting to optimize their operational and commercial procedures to obtain a net profit that meets the expectations of their managers. There are companies that produce a variety of products with equal costs that accumulate before the point of separation, this process is known as joint costs that in turn have methods such as relative value and physical quantity, which allow us to measure what would be the best solution to obtain the greatest utility within the production area. The importance of the subject lies in the fact that in this research work the application of the production process through joint costs is demonstrated, using calculations, records that serve to demonstrate its application, functionality and importance within the production area of a company. The work has as general objective to elaborate an analysis of the net profit in the meat production applying the relative method and method of the physical quantity. The descriptive method was used within the methodological procedure to determine the joint costs, using the bibliographic technique to access scientific information from primary sources such as magazines, scientific articles, books, internet portals, whose information was used to prepare the research. The work will serve to understand the procedure that should be followed within cost accounting when using joint costs information that will result in obtaining economic profits for the benefit of the economic and organizational interests of the company.