Bibliographic citations
Chapoñan, J., Felipa, M., Riva, L. (2019). La capacidad normal en la producción de envases flexibles y su influencia en la determinación del costo de producción de una empresa del rubro de plásticos para el año 2016 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/4211
Chapoñan, J., Felipa, M., Riva, L. La capacidad normal en la producción de envases flexibles y su influencia en la determinación del costo de producción de una empresa del rubro de plásticos para el año 2016 []. PE: Universidad Tecnológica del Perú; 2019. https://hdl.handle.net/20.500.12867/4211
@misc{sunedu/3035450,
title = "La capacidad normal en la producción de envases flexibles y su influencia en la determinación del costo de producción de una empresa del rubro de plásticos para el año 2016",
author = "Riva Portocarrero, Leydi",
publisher = "Universidad Tecnológica del Perú",
year = "2019"
}
The research entitled "The Normal Capacity in the Production of Flexible Packaging and its Influence on the Determination of the Cost of Production in a Company of the Plastic Sector in the Period 2016" is intended to analyse how normal capacity in the production of flexible packaging influences the determination of the Company’s production cost for plastics for 2016. The methodology used is applicable because it is oriented to solve research problems, cross-sectional to collect data from the 2016 period and mixed (field and documentary) to make the data obtained more accurate, A non-experimental design was developed because no situation is generated, but existing situations are observed and a deductive method was also used. The concept of IAS 2 was used to apply it correctly in the investigation. Documentary analysis was also used through the documentation provided by the production area of the plastics company and other sources of information such as books, magazines and other research. The population is represented by the flexible packaging company in metropolitan Lima and the sample is not probabilistic since it involves a selection procedure guided by the characteristics of the research. It is concluded that the company incorrectly measures the production plant capacity, generating an erroneous unit cost of the products, which is reflected in the Company’s financial statements. Finally it is recommended to permanently fix and evaluate the normal production capacity through the hours of the machines worked month by month.
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