Proyecto Tesis Costos Truchas

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UNIVERSIDAD NACIONAL DEL

ALTIPLANOFACULTAD DE CIENCIAS CONTABLES Y

ADMINISTRATIVS

ESCUELA PROFESIONAL DE CIENCIASCONTABLES

PROYECTO DE INVESTIGACININCIDENCIADE LOS COSTOS DE PRODUCCIN EN LA RENTABILIDAD

EN LOS PEQUEOS CRIADORES DE TRUCHA DEL DISTRITO DE PUSI,

PERIODO 2008-2010.

PRESENTADA POR:

YONY MAMANI HUANCOLLO

PARA OPTAR EL TITULO DE:

CONTADOR PBLICO

PUNO PERU

2011

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DEDICATORIA

El prese!e !r"#"$% &" 'e'()"'% " *es!r%s e'*)"'%res p%r +%!(&"r%s " ser

+e$%res pers%"s pr%es(%"les 'e )"l('"', " l%s )%+p"er%s, e espe)("l

"l D%)e!e /.S) CPC. S"#(% l*" l%res p%r s* l"#%r '%)e!e.

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AGRADECIMIENTO

/( "r"'e)(+(e!% " !%'% l%s *e )%l"#%r"r% e l" re"l(")(3 'el prese!e

!r"#"$% 'e (&es!(")(3, " !%'% l%s !r"#"$"'%res (!ele)!*"les 'e l" *(&ers('"'

")(%"l 'el "l!(pl"% 'e p*%, e!e %r+"'%r" 'e pr%es(%"les 'e e4)ele)(".

A l%s '%)e!es 'e l" ")*l!"' 'e )(e)("s )%!"#les "'+((s!r"!(&"s 5 es)*el"

pr%es(%"l 'e )(e)("s )%!"#les p%r (+p"r!(r s*s s"#("s ese""s

)%%)(+(e!% e el #(e 'e +( %r+")(3 pr%es(%"l.

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INDICE

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DEDICATORIAPRESENTACION

I

PLANTEA/IENTO DEL PROBLE/A, ANTECEDENTES 6O7ETO DE INESTI9ACION. 5

1.1 PLANTEA/IENTO DEL PROBLE/A 51.2 OB7ETIO DE LA INESTI9ACION 7

II ANTECEDENTES 7III 7USTI:ICACION

IV

/ARCO TERICO, /ARCO CONCEPTUAL E HIPTESIS DELA INESTI9ACIN 8

4.1 /ARCO TERICO 84.2 CLASI:ICACIN DE COSTOS 134.3 CLASI:ICACIN DE LOS SISTE/AS DE COSTOS 164.4 RENTABILIDAD 17

4.5 RENTABILIDAD ECONO/ICA 175.6 RENTABILIDAD :INANCIERA 185.7 /ARCO CONCEPTUAL 19

V OB7ETO DE ESTUDIO 225.1 ESTUDIOS PREIOS SOBRE LA CRIAN;A DE TRUCHAS

VII HIPOTESIS< 306.1 HIPOTESIS 9ENERAL 6.2 HIPOTESIS ESPEC=:ICAS 6.3 ARIABLES

VII

/ARTI; DEL PROBLE/A DE INESTI9ACION 31

VIII /ETODOLO9=A DE LA INESTI9ACIN< 328.1 POBLACIN 8.2 /UESTRA 8.3 />TODOS

IX ?/BITO DE ESTUDIO 34X RECURSOS 35XI CRONO9RA/AS DE ACTIIDADES 36XII BIBLIO9RA:IA 37

CAPITULO I PLANTEAMIENTO DEL PROBLEMA, ANTECEDENTES Y

OJETO DE INVESTIGACION.

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I.I.-PLANTEAMIENTO DEL PROBLEMA

E el p"@s l" "l!" !"s" 'e )re)(+(e!% 'e l%s l!(+%s "%s, "s@ )%+% l" s(!*")(3

'e e4!re+" p%#re" e *e se e)*e!r" el p%#l"'%r 'e "l!(pl"%, *e es!"

"(sl"'% +"r("'%, ")e *e l"s e)es('"'es se" )"'" &e +"%res, !%'%es!% " +%!(&"'% el )re)(+(e!% 'e pe*e%s e%)(%s, es "s@ *e ps( )*l!*r"

es *" ")!(&('"' rel"!(&"+e!e *e&", "s@ +(s+% se 'es"rr%ll" e *('"'es

pr%'*)!(&"s e '(ere!es e)%s(s!e+"s.

el 'ep"r!"+e!% 'e p*%, es *% 'e l%s pr()(p"les pr%'*)!%res 'e !r*)" e

$"*l"s l%!"!es, espe)@()"+e!e e el l"% T(!()")" e '%'e l" ps( )*l!*r"

)"p" 'e +(!("r l" p%#re" eer"r *" *e!e 'e (res%s e)%3+()%s p"r"

l"s "+(l("s )% p%)%s re)*rs%s e)%3+()%s.

e el '(s!r(!% 'e P*s( es *% 'e l%s '(&ers%s l*"res " (&el 'ep"r!"+e!"l, e

'%'e se re"l(" '(ere!es ")!(&('"'es e)%3+()"s, )%+er)("les "r@)%l"s

e!re ell%s p%'e+%s +e)(%"r l" ")!(&('"' 'e l"s pe*e"s e+pres"s

'e'()"'"s " l" )r("" 'e !r*)"s e $"*l"s, es!" ")!(&('"' se re"l(" e %r+"

(!es(&", per% *% 'e l%s pr%#le+"s *e prese!" es!"s e+pres"s es *e

"* % )*e!" )% * s(s!e+" 'e )%s!%s "'e)*"'% *e per+(!" )"l)*l"r )%e4")!(!*' l%s +%!%s *e se ()*rre '*r"!e l" pr%'*))(3 )%+%

)%se)*e)(" !e'r *" ()('e)(" e"!(&" e l" re!"#(l('"', es p%r es!e

+%!(&% *e l" re!"#(l('"' es!" s(e+pre e *)(3 'e l%s )%s!% e *e se

()*rre e l" pr%'*))(3.

A)!*"l+e!e el s(s!e+" 'e pr%'*))(3 'e !r*)"s, e el '(s!r(!% 'e p*s(, se

p*'% %#ser&"r *e % es el "'e)*"'% p*es prese!" 'e()(e)("s e l%s

s(*(e!es "spe)!%s )%+% s% l"s %r"(")(%es, (")(er%, !)()%-pr%'*)!(&% el +er)"'%. De#('% " es!%s pr%#le+"s es!%s pe*e"s e+pres"s

re*(ere 'e l" (+pl"!")(3 'e '()%s "spe)!%s "!es +e)(%"'"s p"r" "s@

+e$%r"r el 'es"rr%ll% 'e l" ")!(&('"' pes*er".

PROBLEMA GENERAL

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C%+% 'e!er+("r l%s )%s!%s re"les 'e pr%'*))(3, e l%s pe*e%s )r("'%res

'e !r*)" e '(s!r(!% 'e p*s(, per(%'% 2008-2010,

PROBLEMAS ESPECIFICOS

pe1F )%+% es el )%s!% 'e pr%'*))(3 e l%s pe*e%s )r("'%res 'e !r*)"

e '(s!r(!% 'e p*s(, per(%'% 2008-2010G

Pe2F )*"!% es l" re!"#(l('"' e l%s pe*e%s )r("'%res 'e !r*)" e

'(s!r(!% 'e p*s(, per(%'% 2008-2010G

PeF )%+% se p*e'e re'*)(r % el(+("r l" re!"#(l('"' p"r" l%s pe*e%s)r("'%res 'e !r*)" e '(s!r(!% 'e p*s(, per(%'% 2008-2010G

1.2.-OBJETIVO DE LA INVESTIGACION

OBJETIVO GENERAL

- 'e!er+("r l" ()('e)(" 'e )%s!%s 'e pr%'*))(3 e l" re!"#(l('"' e l%s

pe*e%s )r("'%res 'e !r*)" 'el '(s!r(!% 'e p*s(, per(%'% 2008-2010.

- e&"l*"r el )%s!% 'e pr%'*))(3 )%+% )"*s" 'e l" re!"#(l('"' e l%s

pe*e%s )r("'%res 'e !r*)" 'el '(s!r(!% 'e p*s(, per(%'% 2008-2010.

De!er+("r ""l("r el )%s!% 'e pr%'*))(3 e l%s pe*e%s )r("'%res 'e

!r*)", '(s!r(!% 'e p*s(, per(%'% 2008-2010.

OBJETIVO ESPECIFICO

Oe1F'e!er+(e el )%s!% 'e pr%'*))(3 e l%s pe*e%s )r("'%res 'e !r*)"'el '(s!r(!% 'e p*s(, per(%'% 2008-2010.

Oe2F ""l("r l" re!"#(l('"' e l%s pe*e%s )r("'%res 'e !r*)" 'el '(s!r(!%

'e p*s(, per(%'% 2008-2010.

OFpr%p%er * "'e)*"'% s(s!e+" 'e )%s!%s 'e pr%'*))(3 p"r" l%s pe*e%s

)r("'%res 'e !r*)" 'el '(s!r(!% 'e p*s(, per(%'% 2008-2010.

II.-ANTECEDENTES

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L"s )r(""s 'e !r*)" se )%s!(!*e, )%+% *" ")!(&('"' (+p%r!"!e pr()(p"l

p"r" l%s pr%'*)!%res 'e'()"'%s "l" )r("" 'e !r*)"s e $"*l"s, es *e 'e es!"

")!(&('"' se re)"*'" pe*e%s (res%s p"r" l" s"!(s"))(3 'e s*s

e)es('"'es, p*es es (+p%r!"!e " *e se )%s!(!*e )%+% l" *e!e 'e

(res%s p"r" )"'" pr%'*)!%r es "s@ *e "l % e4(s!(r * s(s!e+" 'e )%s!%s

"'e)*"'% p"r" l" pr%'*))(3 es *e l%s pr%'*)!%res 'e'()"'%s " es!"

")!(&('"', % s"#e el )%s!% 'e (&ers(3 p%r l% !"!% % s"#e s( es re!"#le

% % , p%r l% *e el pr%#le+" 'e l" 'e!er+(")(3 'e )%s!% re!"#(l('"' 'e l"

pr%'*))(3 'e !r*)"s es +* (+p%r!"!e p%r*e l"s e+pres"s 'e'()"'"s "

es!" ")!(&('"' % le '" l" 'e#('" (+p%r!")(" " es!e pr%#le+".

L" !r*)" "r)% (r(s ONCORH6NCHUS /6JISSK, es *" espe)(e ()!()"per!ee)(e!e " l" "+(l(" s"l+%('"e, %r(("r(" 'e l"s )%s!"s 'el p")(()% 'el

A+r()" 'el %r!e, *e 'e#('% " s* )(l "'"p!")(3 "l )"*!(&er(%, s* )r("" "

s('% "+pl("+e!e '(*'('" )"s( e !%'% el +*'%. E A+r()" 'el s*r, se

e)*e!r" '(s!r(#*('" e Are!(", Br"s(l, B%l(&(" )(le C%l%+#(" E)*"'%r, Per

ee*el".

L" (!r%'*))(3 'e es!"s espe)(es e el Per !*&% l*"r e el "% 128, 'es'e

l%s Es!"'%s U('%s 'e N%r!e"+r()", )% *" )"!('"' 'e M0,000 *e&%s, l%s

+(s+%s *e *er% (s!"l"'%s e * )r("'er% " %r(ll"s 'el r(% TISH9O, e l"

%r%" 5 7*@, '(s!r(#*'%se " l%s r@%s l"*"s 'e 7*@ p"s)3,. E 10

*er% !r"sp%r!"'%s M0 !r*)"s "'*l!"s " l" es!")(3 p(s)@)%l" el (e(%

III. JUSTIFICACION

L" )r("" 'e !r*)" es *" "l!er"!(&" *e 'e#e )%s('er"r )%+% *% 'e l%s

pr()(p"les "l(+e!%s )% "l!% )%!e('% 'e pr%!e@"s 'e!r% 'el"s

"l(+e!")(3 'e l" p%#l")(3 l%)"l. S(e'% el se)!%r +e%s 'es"rr%ll"'% '(*'('%.

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L%s )(*'"'"%s *e e)es(!" l"s !r*)"s, re*(ere l" (+ple+e!")(3 'e

+e$%r@"s e l%s pr%)es%s *e se +"e$" ")!*"l+e!e e l" %". Se " &(s!% l"

e)es('"' 'e (+ple+e!"r * +"*"l *e 'es)"r!e l" )r("" "r!es""l p%r *%

*e !e)((*e s* pr%)es%, +e$%r"'% l" e4pl%!")(3 'e l%s re)*rs%s " s* &e

eer"'% pl""s 'e !r"#"$% p%r ser re!"#le s* pr%'*))(3

IV.- MARCO TERICO, MARCO CONCEPTUAL E HIPTESIS DE LA

INVESTIGACIN

4.1.-MARCO TERICO

CONTABILIDAD DE COSTOS

L" )%!"#(l('"' 'e )%s!%s ll"+"'" !"+#( )%!"#(l('"' ""l@!()" es * r"+"

'e l" )(e)("s )%!"#le, 'es!("'" " +e'(r l%s ")!%res pr%'*)!(&%s 'e l%s

#(ees e)%3+()%s 'e )"+#(%, )%s('er"'%, l"s +"!er("s pr(+"s, +"% 'e

%#r" "s!%s 'e "#r()")(3 )%s!%s 'e '(s!r(#*)(3 ,*e )%s(s!e e< "s!%s

'e &e!", "s!%s 'e "'+((s!r")(3 "s!%s (")(er%s. As@ )%+% !"+#(

+e'(r l%s ")!%res 'e pres!")(3 'e ser&()(%s 'e )*"l*(er "!*r"le". ('"l%

%r!e", 7ess )%!"#(l('"' 'e )%s!%sK

L" )%!"#(l('"' 'e )%s!%s, ll"+"'" !"+#( )%!"#(l('"' "'+((s!r"!(&" %

ere)("l, es l" *e se %)*p" 'e )l"s(()"r, ")*+*l"r, )%!r%l"r "s("r )%s!%s

" pr%'*)!%s, l%!es 'e pr%'*)!%s, % 'ep"r!"+e!%s 'e *" e+pres" )*%

%#$e!(&% pr()(p"l 'e l" )%!"#(l('"' 'e )%s!%s es pr%p%r)(%"r (%r+")(3

)%!"#le *e "*'e " l" ere)(" e el pr%)es% 'e !%+" 'e 'e)(s(%es.

l" )%!"#(l('"' 'e )%s!%s es "*ell" r"+" 'e l" )(e)(" 'e l" )%!"#(l('"' *e

!(ee p%r %#$e!(&% el re(s!r% "l(s(s 'e l%s 'ese+#%ls%s *e %r((" l"

pr%'*))(3 el es!*'(% e (!erpre!")(3 'e l%s '"!%s "s@ %#!e('%s l" *!(l(")(3

'e !"les (%r+es % "!e)e'e!es e l" es!(3 '(re))(3 'e l" e+pres". 7.L.

DOAR, H.A. 7N 9HRA/ 6 A LOE


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'e l" e+pres". E ee)!% el #*s)"r el )%s!% pr%p("+e!e '()% s(% !"+#(

"p%r!" '"!%s s%#re l" )%!"#(l('"', '()% es!% e * se!('% e)%3+()%. (r"l'%

$"r", De+e!r(%. )%!"#(l('"' 'e )%s!%s )"l('"' !%!"lK

L" )%!"#(l('"' 'e )%s!%s !r"!" 'e 'e!er+("r )%s!%s p%r p"r!('" % p%r *('"'.L%s )%s!%s p%r *('"' *e se "" 'e!er+("'% p*e'e se 'e pr%'*))(3 %

'e '(s!r(#*)(3. "l'% S"+*el. )%!"#(l('"' #s()" 'e )%s!%sK

C%s!%s es l" )%!"#(l('"' *e se %)*p" 'e l" prese!")(3, )%!r%l

'e!er+(")(3 'e l%s res*l!"'%s %#!e('%s e l"s %per")(%es )%s(s!e!es e

l" !r"s%r+")(3 'e l" +"!er(" e pr%'*)!% el"#%r"'%. ?l&"r% )"lle p. )%s!%s

pre)(%s, e'(!. /ONTE;A S.AK

COSTOS DE PRODUCCION

El !er+(% )%s!% &"r("s ")ep)(%es< se 'e(e )%+% el )%$*!% 'e es*er%s

re)*rs%s *e se (&(er!e p"r" %#!eer * #(e, es!% es el )%s!% 'e (&ers(3, es

'e)(r l" s*+" 'e )%s!% pr(+% %!r%s "s!%s.

As@ +(s+% 'es'e el p*!% 'e &(s!" e)%3+()% e %r+" eer"l " l" )*"l se

)(e l" !)()" )%!"#le 'e )%s!%s.

P%r l% !"!% l%s )%s!%s 'e (&ers(3 p%r s*s ele+e!%s (!er"!es es*er%s

re)*rs%s, !r"'*)('%s "l le*"$e )%!"#le reer('% espe)@()"+e!e " l%s

)%s!%s 'e pr%'*))(3, l%s e)%!r"+%s e l%s ele+e!%s s(*(e!es

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