Bibliographic citations
Ceballos, J., Vargas, L. (2017). Sistema de costos por procesos en la elaboración de quesos y los ingresos de la Planta lechera Ausanlac Ccolcca, distrito de Ocongate-Quispicanchis-Cusco, periodo 2015. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/783
Ceballos, J., Vargas, L. Sistema de costos por procesos en la elaboración de quesos y los ingresos de la Planta lechera Ausanlac Ccolcca, distrito de Ocongate-Quispicanchis-Cusco, periodo 2015. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/783
@misc{renati/23143,
title = "Sistema de costos por procesos en la elaboración de quesos y los ingresos de la Planta lechera Ausanlac Ccolcca, distrito de Ocongate-Quispicanchis-Cusco, periodo 2015.",
author = "Vargas Enciso, Lia",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
This thesis entitled: “SYSTEM OF PROCESS COSTS IN THE ELABORATION OF CHEESES IN THE AUSANLAC CCOLCCA MILK PLANT, OCONGATE DISTRICT -QUISPICANCHIS-CUSCO, PERIOD 2015” The cheese is made in the milk plant Ausanlac Ccolcca, Ocongate District Quispicanchis-Cusco, is one of the dairy products most consumed by the population of Cusco because of its quality because it is made with the best freshm milk from the same community of Ccolcca. We have been motivated to investigate for a fundamental reason that we were able to observe the reality of the cheese production of the Ausanlac Dairy Plant and in particular the inadequate control of its costs. The Association created the plant in order to buy Raw material that is the milk of cow to the villagers, since its main activity is the breeding of cattle, so that each settler obtains its economic income. But they did not think of gaining profits from cheese making. This motivates us to develop a cost system model that allows them to obtain higher revenues that justify the effort that their product costs. As it is normal not everything is perfect in this type of companies we have found some weaknesses and threats as it is the determination of its costs of the elaboration process of the cheese is empirical and reaches information distorted generating detriment to the Ausanlac Plant like company and to the Association. Finally we have been able to conclude with reaching a proposal of the establishment of costs in a technical, specialized way and whose results we are sure will be beneficial and advantageous for all.
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