Citas bibligráficas
Arteaga, M., (2021). Costo de producción e incidencia en el precio de mobiliarios de madera del Establecimiento Penitenciario Pampas de Sananguillo, periodo 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4319
Arteaga, M., Costo de producción e incidencia en el precio de mobiliarios de madera del Establecimiento Penitenciario Pampas de Sananguillo, periodo 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4319
@misc{renati/1054164,
title = "Costo de producción e incidencia en el precio de mobiliarios de madera del Establecimiento Penitenciario Pampas de Sananguillo, periodo 2019.",
author = "Arteaga Luna, Mijail",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present thesis entitled " Production cost and incidence in the price of wooden furniture of the Pampas de Sananguillo Penitentiary Establishment, period 2019", research of the applied type, explanatory level, non-experimental design, having as population and sample 10 inmates who develop the activity of Carpentry in the Pampas de Sananguillo Penitentiary Establishment, applying the technique of the survey and observation and as instruments the questionnaire and the observation record. The results indicate that the costing methods in the furniture production system establish that raw materials represent 76.3%, direct labor 18.8% and indirect manufacturing costs 4.9%; and the methods for calculating the selling price are not defined and are determined arbitrarily by each inmate, with an average profit of 12.8% calculated on the production cost. It is concluded that the influence of production costs on the price of furniture of the Pampas de Sananguillo Penitentiary Establishment, for the period 2019, is significant, where the Pearson statistic is equal to 0.872, and the variables differentially show deficient values in terms of their positive determination for the fulfillment of the indicators that comprise it. The degree of training for the production of furniture in the Pampas de Sananguillo Penitentiary Establishment, 2019 is deficient, where only 46% know the aspects of the cost in function of the productive process and 33% know the methods for costing.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons