Contabilidad de costos y su incidencia en la determinación de la rentabilidad del servicio de catering "Mami Betty".

Abstract

The present research focuses on the analyzing the cost accounting ofthe catering service company "mami Betty" and its impact on profitability. The company has been providing complementary food services to businesses for six years, but due to price fluctuations, it has faced challenges that have jeopardized its financial stability. A mixed research approach was used, combining fieldwork and document analysis. Interviews were conducted with key individuals, such as the owner and the accountant, followed by an evaluation of the company's accounting records. This involved analyzing the allocation of direct and indirect costs, as well as fixed and variable costs, along with the profitability indicators used for management purposes. The finding revealed that costs are being incorrectly applied, which affects price determination and results in inaccurate economic reports. These reports are used for decisionmaking and consequently impact the company's ability to generate profits. As a result, a cost system model is proposed to be implemented in the "Mami Betty" catering service. This system aims to optimize through proper cost allocation, providing timely and accurate information that will ultimately improve profitability.