Aplicación de un sistema de costos por procesos con indicadores estándar para mejorar la rentabilidad en la empresa Fasinsa S.A., en la ciudad de Trujillo, año 2015

This research work was based on cost accounting and had as its general objective, demonstrate that the implementation of a Process costing system with indicators standard, effectively improving the profitability of the company Fasinsa S.A. Research was held on the population to the company Fasinsa S.A, whose activity is the manufacturing of industrial safety products, being is simultaneously taken as shown. The type of research used according to the technique of contrast is descriptive and non-experimental design; research data were obtained through the information provided by the company, using techniques such as the interview, direct observation and analysis of data. With the results obtained, could be concluded that the application of the process costing system with indicators standard, improves the profitability of the company, since before this being applied, even though the company obtained profits, the cost was high, as result got meant a low profitability.