Bibliographic citations
Gonzales, J., (2021). Estructura de costos y fijación de precios de la producción de madera aserrada de copaiba (Copaifera officinalis (Jacq) en la empresa aserradero Netrimac S.A.C. Maynas, Loreto – Perú. 2021 [Universidad Nacional de la Amazonía Peruana]. https://hdl.handle.net/20.500.12737/7452
Gonzales, J., Estructura de costos y fijación de precios de la producción de madera aserrada de copaiba (Copaifera officinalis (Jacq) en la empresa aserradero Netrimac S.A.C. Maynas, Loreto – Perú. 2021 []. PE: Universidad Nacional de la Amazonía Peruana; 2021. https://hdl.handle.net/20.500.12737/7452
@misc{renati/277514,
title = "Estructura de costos y fijación de precios de la producción de madera aserrada de copaiba (Copaifera officinalis (Jacq) en la empresa aserradero Netrimac S.A.C. Maynas, Loreto – Perú. 2021",
author = "Gonzales Marín, José Gabriel",
publisher = "Universidad Nacional de la Amazonía Peruana",
year = "2021"
}
This research was carried out in the sawmill NETRIMAC SA company in Loreto región, with the objective of determining the cost structure and pricing of the production of copaiba sawn Wood (Copaifera officinalis Jacq) in that company. According to the results obtained, it can be indicated that the yield of the Copaifera reticulata (Copaiba) species is 74,39%. Being the quality of the species’ log wood is 78,34 of first quality and 12,54% of second quality. The categories obtained after the sawing process were the following: 2 187 pieces of first quality with 21 758 pt, 137 pieces of second quality with 1 107.1 pt, 2 897 piece of short Wood with 2 674 pt and 228 salt pieces with 1488pt. The costs of the production of boards of the company which represent the highest expense are in personnel that reaches s/.15 000 (51,72%), in a second place it is observed that the maintenance and repairs item that reaches S/ 7,000 (24,4%). The variable costs that represent the greatest expense are the raw material, which in this case is the Wood logs of the species and reaches S/. 18 988,84 (56,88%) followed by the cost of sawmilling with S/. 7 595,53 (22,75%). Being of the gross margin profit per board foot for this study S/. 0,87.
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