Bibliographic citations
Carrión, J., (2002). Costos estándar-ABC para la industria de plásticos-línea de tuberías y accesorios de PVC : (caso : Surplast S.A.C.) [Tesis, Universidad Nacional Mayor de San Marcos]. https://hdl.handle.net/20.500.12672/577
Carrión, J., Costos estándar-ABC para la industria de plásticos-línea de tuberías y accesorios de PVC : (caso : Surplast S.A.C.) [Tesis]. PE: Universidad Nacional Mayor de San Marcos; 2002. https://hdl.handle.net/20.500.12672/577
@misc{renati/491500,
title = "Costos estándar-ABC para la industria de plásticos-línea de tuberías y accesorios de PVC : (caso : Surplast S.A.C.)",
author = "Carrión Nin, José Luis",
publisher = "Universidad Nacional Mayor de San Marcos",
year = "2002"
}
This investigation tends to show “cost techniques” as useful tools to take managerial decisions. It was carried out in a company from Arequipa named Surplast S.A.C. This work consist of fourth parts 1.- Theoretic definitions 2.- Company’s general information, 3.- Description of the actual costing system and 4.- Improvement to the actual costing system. The main objective is improving control and planning, also to carry out an strategical costing management. In the first part (chapter I), the objective is giving theoretic aspects of costing used in this thesis. In this way applications used are based in theoretic definitions. On the second part it introduces the company in a general way. It has three chapters (II-III-IV), also it takes into account several aspects like: market, product, prices, organization and technology. The third part (chapter V), describes the current cost system in Surplast S.A.C showing previously cost elements for the company. In this chapter it uses a supposed example based on may from 1,999, a low demand month. In the fourth part, contributions to the actual cost system are showed. It is conformed by two chapters (VI-VII), the first one introduces a generic out-line of standard costing oriented to the control and planning. The second one develops Activity Based Costing for measuring efficiency of activities to improve “Taking Decisions” which actually is basically intuitive. Both chapters show this tools that this work named Standard - ABC. The last part includes an appendix, in which it introduces data, in some cases it had been simplificated in other ones proposal models such us C-V-U model, Direct Costing, etc. include complementary calculus.
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