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Diaz, M., Sicha, A. (2023). Costo de producción y comercialización de hilo de alpaca en la Ganadera El Nevado – Melgar - Puno, 2021 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5980
Diaz, M., Sicha, A. Costo de producción y comercialización de hilo de alpaca en la Ganadera El Nevado – Melgar - Puno, 2021 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/5980
@misc{renati/959221,
title = "Costo de producción y comercialización de hilo de alpaca en la Ganadera El Nevado – Melgar - Puno, 2021",
author = "Sicha Baez, Ana Gabriela",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
Title: Costo de producción y comercialización de hilo de alpaca en la Ganadera El Nevado – Melgar - Puno, 2021
Authors(s): Diaz Salas, Mishell Stefany; Sicha Baez, Ana Gabriela
Advisor(s): Chávez Salas, Jorge Luis
Keywords: Costo de producción; Costo de comercialización
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 21-Jun-2023
Institution: Universidad Andina del Cusco
Abstract: El presente estudio se desarrolló con el objetivo de describir los costos de producción
y comercialización de hilo de alpaca en la ganadera El Nevado Melgar - Puno, 2021, así
mismo la metodología empleada es de alcance descriptivo y de diseño no experimental de
tipo transversal, como población y muestra se tomó al administrador y los registros de
compras, ventas y registros auxiliares de la Ganadera El Nevado; por otra parte, de acuerdo
a los resultado en los costos de producción de hilo de alpaca, el costo total de producción
asciende a S/ 85,765.00, de los cuales el costo de la materia prima representa un 18.19%, la
mano de obra representa un 66.65 % y los costos indirectos de fabricación representan un
15.16 % del costo final (tabla 5) en la ganadera El Nevado - Melgar - Puno, periodo 2021,
donde el costo total de comercialización asciende a S/ 4,010.00; de los cuales el costo del
producto realizando la presentación y el etiquetado representa un 11.22 % del total del costo,
los puntos de venta representan un 74.81 % y la promoción del producto representa un 13.97
% del costo de comercialización (tabla 9); para finalizar, se concluye que los costos de
producción y comercialización de hilo de alpaca en la ganadera El Nevado, asciende a un
total de S/ 89,775.00; de los cuales la materia prima representa un 17.38 % del costo total,
la mano de obra representa un 63.67 %, los costos indirectos de fabricación representan un
14.49 %; el costo del producto realizando la presentación y el etiquetado es representa un
0.50 % del total del costo, los puntos de venta representan un 3.34 % y la promoción del
producto representa un 0.62 % del costo final (tabla 10); así mismo se obtiene con 600 kilos
y después del proceso del escarmenado, lavado y secado se tienen 480 Kilos que
conformaran el producto final 1200 madejas de 400 gr cada una y la ganadera vende el hilo
a un precio unitario de S/ 85 generando solo un 11.99 % de utilidad dado que el costo unitario
de producción y comercialización real es de S/ 74.81 (tabla 11).
The present study was developed with the objective of describing the costs of production and commercialization of alpaca yarn in the El Nevado Melgar - Puno, 2021 cattle farm, likewise the methodology used is descriptive in scope and of a non-experimental design of a cross-sectional type, such as population and sample was taken from the administrator and the records of purchases, sales and auxiliary records of Ganadera El Nevado; on the other hand, according to the results in the production costs of alpaca yarn, the total production cost amounts to S/ 85,765.00, of which the cost of raw material represents 18.19%, labor represents a 66.65% and indirect manufacturing costs represent 15.16% of the final cost (table 5) in the El Nevado - Melgar - Puno cattle ranch, period 2021, where the total marketing cost amounts to S/ 4,010.00; of which the cost of the product making the presentation and labeling represents 11.22% of the total cost, the points of sale represent 74.81% and the promotion of the product represents 13.97% of the marketing cost (table 9); Finally, it is concluded that the production and commercialization costs of alpaca yarn in the El Nevado cattle ranch, amounts to a total of S/ 89,775.00; of which raw material represents 17.38% of the total cost, labor represents 63.67%, indirect manufacturing costs represent 14.49%; the cost of the product making the presentation and the labeling is represents 0.50% of the total cost, the points of sale represent 3.34% and the promotion of the product represents 0.62% of the final cost (table 10); likewise, it is obtained with 600 kilos and after the process of trimming, washing and drying, there are 480 kilos that will make up the final product 1200 skeins of 400 gr each and the farmer sells the thread at a unit price of S/ 85, generating only one 11.99% profit given that the real unit cost of production and commercialization is S/ 74.81 (table 11).
The present study was developed with the objective of describing the costs of production and commercialization of alpaca yarn in the El Nevado Melgar - Puno, 2021 cattle farm, likewise the methodology used is descriptive in scope and of a non-experimental design of a cross-sectional type, such as population and sample was taken from the administrator and the records of purchases, sales and auxiliary records of Ganadera El Nevado; on the other hand, according to the results in the production costs of alpaca yarn, the total production cost amounts to S/ 85,765.00, of which the cost of raw material represents 18.19%, labor represents a 66.65% and indirect manufacturing costs represent 15.16% of the final cost (table 5) in the El Nevado - Melgar - Puno cattle ranch, period 2021, where the total marketing cost amounts to S/ 4,010.00; of which the cost of the product making the presentation and labeling represents 11.22% of the total cost, the points of sale represent 74.81% and the promotion of the product represents 13.97% of the marketing cost (table 9); Finally, it is concluded that the production and commercialization costs of alpaca yarn in the El Nevado cattle ranch, amounts to a total of S/ 89,775.00; of which raw material represents 17.38% of the total cost, labor represents 63.67%, indirect manufacturing costs represent 14.49%; the cost of the product making the presentation and the labeling is represents 0.50% of the total cost, the points of sale represent 3.34% and the promotion of the product represents 0.62% of the final cost (table 10); likewise, it is obtained with 600 kilos and after the process of trimming, washing and drying, there are 480 kilos that will make up the final product 1200 skeins of 400 gr each and the farmer sells the thread at a unit price of S/ 85, generating only one 11.99% profit given that the real unit cost of production and commercialization is S/ 74.81 (table 11).
Link to repository: https://hdl.handle.net/20.500.12557/5980
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contadora Pública
Juror: Paullo Dávalos, Nélida; Zuñiga Hermoza, Danitza; Alvarez Marquina, Clotilde; Hancco Ccopa, Mauro
Register date: 21-Dec-2023
This item is licensed under a Creative Commons License