Bibliographic citations
Ayala, J., Mejía, R. (2019). Los costos basados en actividades y la fijación de precios por la fabricación de puertas en La Empresa Juan Ayala Valdez, distrito de Santa Ana, La Convención, periodo 2017 [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/3759
Ayala, J., Mejía, R. Los costos basados en actividades y la fijación de precios por la fabricación de puertas en La Empresa Juan Ayala Valdez, distrito de Santa Ana, La Convención, periodo 2017 [Tesis]. PE: Universidad Andina del Cusco; 2019. https://hdl.handle.net/20.500.12557/3759
@misc{sunedu/3042495,
title = "Los costos basados en actividades y la fijación de precios por la fabricación de puertas en La Empresa Juan Ayala Valdez, distrito de Santa Ana, La Convención, periodo 2017",
author = "Mejía Letona, Renan",
publisher = "Universidad Andina del Cusco",
year = "2019"
}
The Research is called “Activity-based costs and pricing for the manufacture of doors in the company Juan Ayala Valdez, Santa Ana district, the convention, 2017 period.“ The objective of the investigation was to describe the characteristics presented by activity- based costs and pricing for the manufacture of doors. Participants in the research were basically focused on the income and expenses of the company, using the accounting documentation of the 2017 period in reference to payment receipts such as invoices, sales tickets, affidavits among other documents that provide us with information. The research carried out is of a basic type, with a quantitative approach of non- experimental design and descriptive scope, taking as a case study the company mentioned company. It is concluded that the main characteristic is to apply a traditional costing model that does not constitute an adequate management tool for pricing. The current costing is carried out in a traditional way by assigning in a weighted way the distribution of indirect manufacturing costs based on those incurred in labor and raw materials or direct materials, it was also determined that the accounting information is not carried correctly and neat. It was possible to identify eight activities that have allowed to establish the cost drivers for the allocation of costs.
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