ABSTRACT

A research work was developed with the purpose of evaluating the costs to five industries that
represent the heading of minimarkets in the town of Trujillo-Peru.

It was determined that the total cost of the reference industries is comprised between 4.79 to
20% of C.F. and from 80 to 95.21% of C.V.; likewise, from 0.47 to 5.63% of C.P. and from 94.37
to 99.54% of operating cost. Regarding the purpose of the cost, operating profits fluctuate
between 9100 and 12296.67 soles. When finding the equilibrium point, the total cost
equations are y = 2.3x + 105 (R² = 1), y = 1.6x + 4200 (R² = 1), y = 10x + 13750 (R² = 1), y = 2.2x +
1020 (R² = 1), y = 2.55x + 1156 (R² = 1); and equilibrium points fluctuate between 808.8 and
14000 units. Operating leverage fluctuates from -0.1426 to 2.0577 among the 5 industries.

When evaluating the Costing System, the 5 industries apply a System by order of work, whose
cost of the order varies between 1988 to 52854 soles.

When evaluating the type of costing, it is determined that the 5 industries are the same profits
through direct and total costing.

 The variables cost of MD and utility were regressionary. The regression models are y = 0.1154x
- 1055; y = 0.1579x - 4200; y = 0.6296x - 13750; y = 0.1538x - 1020; y = 0.0893x - 1156 and the
coefficients of determination is 1.

 The 5 industries evaluated show the same behavior and indicators vary depending on the level
of sales and inventories.