Bibliographic citations
Monje, F., Visa, K. (2018). Costos de producción y la fijación de precios en la elaboración de tallarines artesanales en la empresa bella abanquina s.r.l. Abancay - Apurímac, período 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1622
Monje, F., Visa, K. Costos de producción y la fijación de precios en la elaboración de tallarines artesanales en la empresa bella abanquina s.r.l. Abancay - Apurímac, período 2016. [Tesis]. : Universidad Andina del Cusco; 2018. https://hdl.handle.net/20.500.12557/1622
@misc{renati/23730,
title = "Costos de producción y la fijación de precios en la elaboración de tallarines artesanales en la empresa bella abanquina s.r.l. Abancay - Apurímac, período 2016.",
author = "Visa Auccatinco, Kevin",
publisher = "Universidad Andina del Cusco",
year = "2018"
}
This research work entitled “COSTS OF PRODUCTION AND THE FIXATION OF PRICES IN THE PREPARATION OF ARTISAN NOODLES IN THE COMPANY BELLA ABANQUINA S.R.L. ABANCAY - APURÍMAC, PERIOD 2016 “. The same that is a basic research subject with a quantitative approach and a non-experimental research design. The scope of the investigation is descriptive quantitative since it seeks to verify the hypotheses formulated previously to the problematic situation due to the research to the costs of production and pricing of the handmade noodles, which are made by the company Bella Abanquina SRL that is They are located in the city of Abancay - Apurímac, in view of the fact that at present they do not have an establishment of orderly and technical production costs, lack of technical knowledge and entrepreneurial intuition that leads to the conclusion that there is no correct way to establish their production costs and thus set an appropriate price for the consumer or customer. The present investigation consists of five chapters: Chapters I, refers to the description of the problematic reality, formulation of problems, objectives of the investigation, justification of the investigation and delimitation of the investigation. Chapter II, background of the investigation, legal bases, theoretical bases, conceptual framework, hypothesis formulation and study variables. Chapter III, type of research, research approach, research design, scope of research, population and sample of research, techniques and instruments for data collection and data processing. Chapter IV results of the investigation, the results have been obtained by processing data with the corresponding tables and graphs. Chapter V discussion, where the theories are contrasted with the results obtained. The general objective of this research work is to establish production costs and set prices in the production of handmade noodles in the company Bella Abanquina S.R.L, taking into account the hypothesis, where the company Bella Abanquina S.R.L. They establish their production costs in an empirical manner, without technical level and set their prices at trial and by agreement of peers in the market established by agreement of the artisan noodle producers “Doña Mica“, which substantially distorts the incomes. Graphics. Chapter V discussion, where the theories are contrasted with the results obtained. In order to better understand the development of the present research work, we had to gather information from authors about the costs of production, pricing, artisanal production and noodle elaboration process that is reflected in Chapter II, Theoretical Framework in which we will give know a summary. Production costs are comprised of direct materials, direct labor, indirect manufacturing costs (indirect materials, indirect labor, and other indirect manufacturing costs). The fixing of the price refers to the price that a seller puts on a product offered in the market. Its objectives are oriented to profits, oriented to sales, oriented to the current situation with respect to the competition, attract new customers, product positioning and stabilize the price. The purpose of artisanal production is to create an object produced predominantly manually with or without the help of tools and equipment. The flow of the noodle production process of a micro company is: reception and storage of raw materials, preparation of water, transportation of raw materials to the process area, kneading of the pasta, refining of the pasta, quality control, cut the dough, take to the drying area, transport to the packing area, packaging area, transport to the finished product warehouse and storage of the finished product. Finally, it is concluded from the present research work: 1. The establishment of orderly and technical production costs, for the fixing of prices of artisanal noodles in the company BELLA ABANQUINA S.R.L. It will contribute in expanding knowledge of production costs to the noodle manufacturer of the aforementioned company, since 100% (table 4) is not aware of what cost accountingis, which would imply that they do not have the exact data of the costs and expenses that are made in the company, in addition where 100% (table 6) of the respondents also gave us to know that one of the ways to determine their production costs in the company is by simple sum, implying ignorance total about the technical and orderly establishment of their production costs; this affects the setting of their prices of noodles, considering that 100% (table 18) indicated that they effectively price their product (1 kg noodles) by imitation or as is according to the peers in the market (the price of the noodles was agreed upon by the association of artisan noodle producers “Doña Mica“). 2. The producer of noodles BELLA ABANQUINA S.R.L. It has a poor management on the elements of production costs, because they do not consider within their costs: Labor with its respective loads and social benefits, the depreciation of machinery, the cost of maintenance of the machines, the rent of the premises production, the costs of selling or distributing your product to the consumer or customer and the costs of administration for payment of fees to the accountant, considering them the company as company expenses, for these reasons wrongly determine their production costs, this is how that currently its unit production costs is S / 6.06 and its weekly production costs are S /. 3,638.99 as evidenced in table 24 (current). 3. With the technical and orderly application of costs, your noodle production costs are established in a suitable and ideal way for the manufacturers the company BELLA ABANQUINA S.R.L. thus they will have an efficient control over the elements of their production costs and maximize their benefits. The technical and orderly application of costs will allow noodle manufacturers to estimate the amount of production and utility they could obtain. The correct determination of productioncosts as evidenced in table 37 (ideal) shows that the total unit cost is S / 6.95 and the total weekly production cost is S /. 4,168.37. 4. The company BELLA ABANQUINA S.R.L. By using an artisanal and anti-technical system, it distorts its production costs, such as its profit margin, that is, when considering a profit margin of 2.41 soles, as shown in table 24 and according to the result of the present investigation table 37 with the calculation of technical and orderly production costs reaches only 1.53 soles of utility; generating an amount that does not enter as a profit of -0.88 per kilogram of noodles produced, which means -12.66% in percentage terms. Bone in the week they produce noodles 600 kg * -0.88 = -528 * 52 weeks that has the year = -27,456.00 soles that is not paid per year by the establishment of inadequate costs.
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