Bibliographic citations
Espinoza, E., Conde, M. (2015). Sistema de costos por procesos como herramienta para mejorar la rentabilidad económica en la asociación de artesanos peleteros Sicuani - ASAPES periodo 2014. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/146
Espinoza, E., Conde, M. Sistema de costos por procesos como herramienta para mejorar la rentabilidad económica en la asociación de artesanos peleteros Sicuani - ASAPES periodo 2014. [Tesis]. : Universidad Andina del Cusco; 2015. https://hdl.handle.net/20.500.12557/146
@misc{sunedu/3042154,
title = "Sistema de costos por procesos como herramienta para mejorar la rentabilidad económica en la asociación de artesanos peleteros Sicuani - ASAPES periodo 2014.",
author = "Conde Florez, Milagros Nely",
publisher = "Universidad Andina del Cusco",
year = "2015"
}
The present work of investigation realizes in The craftsmen's association furriers Sicuani - ASAPES located in Canchis's province Sicuani's district, dedicated to the production and commercialization of crafts elaborated based on leather of alpaca which production develops, taking as a principal activity the production of handcrafted articles, between the most important it is had: felt (it calls, cuy wizard, bears, lions) and you carpet in different models and sizes. The association does not handle a system of costs that allows to know and to distribute adequately the elements of the cost, checking that the assignment of the same ones is realized in empirical form, which provides control, neither determination nor very much less consistent information that allows to establish adequately the cost of production. ASAPES develops his activities on the basis of two processes that are the tanning or also called wet work and the confection or also named work dries, the same ones that do not possess a due control. To correct this failing, in the present work he proposes a system of costs for processes as tool to determine the unitary cost of an as exact as possible way of the manufacture of a felt, accumulating the values of the elements of the cost. The system of costs for processes of production for the craftsmen's association furriers Sicuani needs of a detailed analysis of the diverse aspects so much internal as day pupils who affect in the determination of the unitary cost of the elaborated products. The application of this system of costs in the craftsmen's association they will allow furriers to take suitable decisions, saving the cost of inputs, reduction of the workforce not qualified with the purpose of increasing the production and obtaining more profitability.
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