Bibliographic citations
Málaga, M., (2012). Incidencia de los costos estimados en la gestión de la microempresa productora de vajilla de acero inoxidable en el distrito de Ate [Universidad de San Martín de Porres]. https://hdl.handle.net/20.500.12727/571
Málaga, M., Incidencia de los costos estimados en la gestión de la microempresa productora de vajilla de acero inoxidable en el distrito de Ate []. : Universidad de San Martín de Porres; 2012. https://hdl.handle.net/20.500.12727/571
@misc{sunedu/2847438,
title = "Incidencia de los costos estimados en la gestión de la microempresa productora de vajilla de acero inoxidable en el distrito de Ate",
author = "Málaga de los Santos, María del Carmen",
publisher = "Universidad de San Martín de Porres",
year = "2012"
}
The present research is the result of the author’s experience in economy activity of the micro business producer stainless stell tableware, and reinforced by the knowledge acquiered in the university. Our work “INCIDENCE OF THE ESTIMATED COST IN THE MANAGEMENT OF MICRO BUSINESS PRODUCER OF STAINLESS STEEL TABLEWARE IN THE DISTRIC OF ATE” aims to: determinate the incidence of the estimated cost in the management of these small business, which produce goods in stainless steel in the distric of Ate. The methodology used to this work was an applied research, on a descriptive level, explanatory, correlational, and non-experimental desing, the thecniques of data collection used were: the interview and a survey instrument was developed to caputre the information. The data collection instrumentos used were the interview and questionnaire. With the field work, developed during September- November 201, it has reached to the following results: from the estimated unit cost it can defined sales prices, which should cover the costs to achieve the company needs to ensure continuity and obtain an adequate contribution margin, It is necessary that the accounting area, which in the performance of its functions provides information on: comparative tables show the variation between estimated cost and actual cost; material cost, direct labor cost, and indirect manufacturing cost, determining the profit or loss for the company. Another important result is to elaborate a production plan, which it will able to know in advance on materials need to negotiate with suppliers for better payment terms, price, and purchase volume. Among the most striking conclusion is in business of this type in which the estimated unit cost and the calculation of sales prize are made empirically, are negatively affected their management.
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