ABSTRACT

Today companies are looking for tools to help improve cost control. The
development of this thesis aims to inform companies, the importance of a variable
costing system to minimize and/or mitigate risks, to obtain vital information for good
management decisions and improved performance for improve profitability leading
to promote organizational development, operational efficiency, protect resources
and assets of the company and the proper use of them, and check if the
application of a Variable Costing System is an effective element for improve the
profitability of the IT company since the groth of technologies such companies
gro and multiply, because the demand for tangible and intangible goods in the
global market.
!y means of this thesis e ant to achieve a better return on IT companies in the
district of "iraflores, through variable costing system, hich it is improved stages
of planning, organization, management, implementation and control sales
processes, achieving contingencies minimize costs and sale prices.
Therefore this research allos orient, employers for better control in their
operations, decision favorable to the achievement of the ob#ectives of the company
and get information efficient decisions.
The results of this research helps to solve the general problem and generating
specific confirmation of the hypothesis$ The variable costing system affects the
profitability of IT companies in the district of "iraflores, %ear &'().