Aplicación de un sistema de costos directo para la mejora de la utilidad del Hotel Plaza Grau S.A.C Trujillo Primer Trimestre del 2017

Las empresas que prestan servicios no identifican y determinan sus costos de servicios en forma confiable, lo hacen de forma empírica sin aplicar un sistema de costos y los gerentes de las empresas necesitan la identificación y control de sus costos a través de un sistema adecuado para cada tipo de empresa. El objetivo de nuestra investigación es determinar de qué manera la implementación y aplicación de un sistema de costos directo contribuirá a la mejora de la utilidad del Hotel Plaza Grau S.A.C. El tipo de investigación fue descriptivo, para poder desarrollar nuestra investigación se tomó como muestra los cinco procesos del servicio por habitación (recepción del cliente, traslado del clientes a la habitación, servicio de desayuno al cliente, limpieza de habitación, servicio de lavandería de lencería) y una guía de entrevista al gerente general del hotel plaza grau a fin de conocer mejor a la empresa en relación a su operatividad en forma empírica que determinan sus costos, permitiéndonos elaborar un una estructura de costos de los servicios que brinda con orientación de un sistema de costeo directo que nos permitió obtener el costo total del servicio, a través de los elementos del costo del servicio propiamente. A través de la investigación podemos contrastar la hipótesis mediante el resultado de la utilidad neta en el estado de resultados ratificando de esta manera que si aplicamos el sistema de costos directo contribuirá en la mejora de la utilidad del Hotel Plaza Grau SAC, resultado que nos ha permitido redactar nuestras conclusiones y recomendaciones.Companies that provide services do not identify and determine their service costs reliably, do so empirically without applying a cost system and the managers of the companies need the identification and control of their costs through a system suitable for each Type of company. The objective of our investigation is to determine how the implementation and application of a direct cost system will contribute to the improvement of the utility of the Hotel Plaza Grau S.A.C. The type of investigation was practical explanatory, to be able to develop our investigation was taken as sample the five processes of the service by room (reception of the client, transfer of the clients to the room, service of breakfast to the client, cleaning of room, laundry service of Lingerie) and an interview guide to the general manager of the hotel plaza degree in order to better understand the company in relation to its operability in an empirical way that determine its costs, allowing us to elaborate a structure of costs of the services that provides with orientation of A direct cost system that allowed us to obtain the total cost of the service, through the elements of the cost of the service itself. Through the investigation we can contrast the hypothesis by the result of the net profit in the income statement ratifying in this way that if we apply the system of direct costs will contribute in the improvement of the utility of the Hotel Plaza Grau SAC, result that has us To draw up our conclusions and recommendations

El derecho consuetudinario en Castilla. Una crítica a la matriz romántica de las interpretaciones sobre la costumbre

The subject of this article is to reconsider the idea, strongly rooted in the tradition of the history of Spanish law, according to which the development of customary law in tenth-century Castile was a consequence of the «Liber». It is proposed here that there exists an romanticised view of customary law in interpretations of the early medieval Castilian law based on a romantic view of the custom. This view presumes the customary law to be spontaneous, immanent in social practices, emerging naturally from human behaviour. This article analyses the evidence of the Castilian «fueros» between tenth and fourteenth centuries in order to demonstrate that, far from being linked with popular and spontaneous origins, the appearance of customary law was closely related to the work of the Roman and canon lawyers