Bibliographic citations
Silva, I., Gálvez, Z. (2019). Incidencia de la distribución de los costos indirectos de fabricación por tasas departamentales, en la determinación del costo de producción del techo ovalado y ventanas, de la empresa Multiservicios Jaced S.R.L., Cajamarca, periodo julio – diciembre 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/23147
Silva, I., Gálvez, Z. Incidencia de la distribución de los costos indirectos de fabricación por tasas departamentales, en la determinación del costo de producción del techo ovalado y ventanas, de la empresa Multiservicios Jaced S.R.L., Cajamarca, periodo julio – diciembre 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/23147
@misc{sunedu/3038593,
title = "Incidencia de la distribución de los costos indirectos de fabricación por tasas departamentales, en la determinación del costo de producción del techo ovalado y ventanas, de la empresa Multiservicios Jaced S.R.L., Cajamarca, periodo julio – diciembre 2018",
author = "Gálvez Rocha, Zonia",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The objective of this research was to analyze the incidence of the distribution of indirect manufacturing costs through departmental rates, in determining the production cost of the oval roof and the windows in the company Multiservicios Jaced SRL, in the period July - December 2018; taking into account that at present the company does not have a distribution base for its costs. The information taken is the result of visits to the company, specifically to the area of production and human resources, for the collection of the information, a documentary analysis of the and data record sheets were applied. for direct labor hours, machine hours and depreciation. To demonstrate such an incidence, a simple cross-correlational design, was carried out since; The degree of relationship of the variables under study was analyzed, at a given time. As results; The company does not include in the payroll a collaborator, for indirect manufacturing costs it does not include the depreciation of its fixed assets and does not allocate the labor cost, therefore, the study that was carried out is greater than the cost determined by the company.
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