Bibliographic citations
Carlos, Carlos (2023). Costeo en base a la capacidad normal de las maquinarias agrícolas para la mejora en la toma de decisiones gerenciales en las empresas agroindustriales de Ascope, 2022 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/12212
Carlos, Carlos Costeo en base a la capacidad normal de las maquinarias agrícolas para la mejora en la toma de decisiones gerenciales en las empresas agroindustriales de Ascope, 2022 [Tesis]. PE: Universidad Privada Antenor Orrego; 2023. https://hdl.handle.net/20.500.12759/12212
@misc{renati/371597,
title = "Costeo en base a la capacidad normal de las maquinarias agrícolas para la mejora en la toma de decisiones gerenciales en las empresas agroindustriales de Ascope, 2022",
author = "Carlos Quispe Karen Estefany",
publisher = "Universidad Privada Antenor Orrego",
year = "2023"
}
This research paper entitled “COSTING BASED ON THE NORMAL CAPACITY OF AGRICULTURAL MACHINERY FOR THE IMPROVEMENT OF GENERATIONAL DECISION MAKING IN AGROINDUSTRIAL COMPANIES OF ASCOPE” aims to determine to what extent the method of costing based on the normal capacity of agricultural machinery contributes to the improvement in management decisión making of agribusiness enterprises of companies. The research carried out is of applicative type, of explanatory approach, of quasiexperimental delusion of single group pre-test, post-test. The population is the reports of costs of agricultural machinery of the agribusiness companies of Ascope of the year 2022, the sample is the reports of costs of two companies that make up the population. Relevant information was collected, also it was possible to know the costing method based on the normal capacity of agricultural machinery, which consists in distributing fixed indirect costs based on the expected hours of the machine, which reports, in addition to the effective hours of work, the dead times, to reach the total expected hours of work. With the application of the proposed costing method, it is possible to quantify idle hours, as well as having a report of the reasons why each machinery is inoperative, which allows managers to act on them to reduce and / or eliminate them. Finally, it was determined that the application of the costing method according to the normal capacity of agricultural machinery improves decision-making in the preparation, decision and monitoring stages.
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