Proyecto Tesis Costos Truchas

UNIVERSIDAD NACIONAL DEL ALTIPLANO FACULT ACULTAD DE CIENCIA CIENCIAS S CONT C ONTABL ABLES ES Y  ADMINISTRATIVS ESCUELA PROFESIONAL DE CIENCIAS CONTABLES

PROYECTO PROYECTO DE INVESTIGACIÓN “INCIDENCIA  DE LOS COSTOS DE PRODUCCIÓN EN LA RENTABILIDAD

EN LOS PEQUEÑOS CRIADORES DE TRUCHA DEL DISTRITO DE PUSI, PERIODO 2008-2010. ”

PRESENTADA POR:

 YONY  YONY MAMANI HUANCOLL HUANCOLLO O PARA OPTAR EL TITULO DE:

CONTADOR PÚBLICO PUNO – PERU 2011 1

DEDICATORIA

El prese!e !r"#"$% &" 'e'()"'% " *es!r%s e'*)"'%res p%r +%!(&"r%s " ser  +e$%res pers%"s  pr%es(%"les pr%es(%"les 'e )"l('"', )"l('"', " l%s )%+p"er%s, )%+p"er%s,  e espe)("l "l D%)e!e /.S) CPC. S"#(% l*" l%res p%r s* l"#%r '%)e!e.

2

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% pr%es es(% (%" "ll 'e )(e )(e)( )("s "s )%! )%!"# "#le less p%r p%r (+p" (+p"r! r!(r (r s*s s*s s"#( s"#("s "s ese ese" " "s "s  )%%)(+(e!% e el #(e 'e +( %r+")(3 pr%es(%"l.

3

INDICE

4

DEDICATORIA PRESENTACION PLANTEA/IENTO DEL PROBLE/A, ANTECEDENTES 6 I O7ETO DE INESTI9ACION. 1.1 PLANTEA/IENTO DEL PROBLE/A 1.2 OB7ETIO DE LA INESTI9ACION  ANTECEDENTES II 7USTI:ICACION III /ARCO TEÓRICO, /ARCO CONCEPTUAL E HIPÓTESIS DE LA INESTI9ACIÓN IV 4.1 /ARCO TEÓRICO 4.2 CLASI:ICACIÓN DE COSTOS 4.3 CLASI:ICACIÓN DE LOS SISTE/AS DE COSTOS 4.4 RENTABILIDAD 4.5  RENTABILIDAD ECONO/ICA 5.6 RENTABILIDAD :INANCIERA 5.7 /ARCO CONCEPTUAL OB7ETO DE ESTUDIO V 5.1 ESTUDIOS PREIOS SOBRE LA CRIAN;A DE TRUCHAS  HIPOTESIS< VII 6.1 HIPOTESIS 9ENERAL 6.2 HIPOTESIS ESPEC=:ICAS 6.3 ARIABLES /ARTI; DEL PROBLE/A DE INESTI9ACION VII  /ETODOLO9=A DE LA INESTI9ACIÓN< VIII 8.1 POBLACIÓN 8.2 /UESTRA 8.3 />TODOS  ?/BITO DE ESTUDIO IX  RECURSOS X CRONO9RA/AS DE ACTIIDADES XI BIBLIO9RA:IA XII

5 5 7 7

8 8 13 16 17 17 18 19 22

30

31 32

34 35 36 37

CAPITULO I PLANTEAMIENTO DEL PROBLEMA, ANTECEDENTES Y OJETO DE INVESTIGACION. 5

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"  eer"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 $"*l"s, es!" ")!(&('"' se re"l(" e %r+" (!es(&", per% *% 'e l%s pr%#le+"s *e prese!" es!"s e+pres"s es *e "* % )*e!" )% * s(s!e+" 'e )%s!%s "'e)*"'% *e per+(!" )"l)*l"r )% e4")!(!*' l%s +%!%s *e se ()*rre '*r"!e l" pr%'*))(3  )%+% )%se)*e)(" !e'r *" ()('e)(" e"!(&" e l" re!"#(l('"', es p%r es!e +%!(&% *e l" re!"#(l('"' es!" s(e+pre e *)(3 'e l%s )%s!% e *e se ()*rre e l" pr%'*))(3.  A)!*"l+e!e el s(s!e+" 'e pr%'*))(3 'e !r*)"s, e el '(s!r(!% 'e p*s(, se p*'% %#ser&"r *e % es el "'e)*"'% p*es prese!" 'e()(e)("s e l%s s(*(e!es "spe)!%s )%+% s% l"s %r"(")(%es, (")(er%, !)()%pr%'*)!(&%  el +er)"'%. De#('% " es!%s pr%#le+"s es!%s pe*e"s e+pres"s re*(ere 'e l" (+pl"!")(3 'e '()%s "spe)!%s "!es +e)(%"'"s  p"r" "s@ +e$%r"r el 'es"rr%ll% 'e l" ")!(&('"' pes*er".

PROBLEMA GENERAL

6

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 PeF )%+% 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. OFpr%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 7

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!ee)(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 Are!(", Br"s(l, B%l(&(" )(le C%l%+#(" E)*"'%r, Per  ee*el". L" (!r%'*))(3 'e es!"s espe)(es e el Per !*&% l*"r e el "% 128, '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 10 *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"'%  '(*'('%. 8

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$%r"'% l" e4pl%!")(3 'e l%s re)*rs%s  " s* &e eer"'% pl""s 'e !r"#"$% p%r ser re!"#le s* pr%'*))(3

IV.-

MARCO TEÓRICO, MARCO CONCEPTUAL E HIPÓTESIS DE LA

INVESTIGACIÓN 4.1.-MARCO TEÓRICO  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 #(ees 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", 7ess  )%!"#(l('"' 'e )%s!%sK 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" )*% %#$e!(&% pr()(p"l 'e l" )%!"#(l('"' 'e )%s!%s es pr%p%r)(%"r (%r+")(3 )%!"#le *e "*'e " l" ere)(" e el pr%)es% 'e !%+" 'e 'e)(s(%es.  l" )%!"#(l('"' 'e )%s!%s es "*ell" r"+" 'e l" )(e)(" 'e l" )%!"#(l('"' *e !(ee p%r %#$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. DOAR, H.A. 7N 9HRA/ 6 A LOE