Citas bibligráficas
Ortega, L., Barrantes, Z. (2017). Implicancias de la aplicación de un sistema de costos por ordenes de producción en la determinación de costos en la industria Hot Ing. Fundisur sociedad comercial de responsabilidad limitada Poroy Cusco año 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1480
Ortega, L., Barrantes, Z. Implicancias de la aplicación de un sistema de costos por ordenes de producción en la determinación de costos en la industria Hot Ing. Fundisur sociedad comercial de responsabilidad limitada Poroy Cusco año 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1480
@misc{sunedu/3044454,
title = "Implicancias de la aplicación de un sistema de costos por ordenes de producción en la determinación de costos en la industria Hot Ing. Fundisur sociedad comercial de responsabilidad limitada Poroy Cusco año 2016.",
author = "Barrantes Oros, Zunei Brishaelly",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The research work we set out has aimed to study how the industrial companies in our environment determine their costs. In our case we have decided to carry out the research in the surroundings of the foundry company Hot Ing. Fundir SCRL, dedicated to the manufacture of metallic products such as monuments, remembrance plates, bells for churches, decorative elements for public squares among others to describe the Cost-of-Order System as a tool to determine costs in an undoubted way. Our economic environment makes companies, mainly commercial and services, of administrative, accounting, financial and precarious structures and improvised, which usually lack professional advice. In that understanding, our research has been a Quantitative Approach, because we will obtain results that can be measured and processed, in our case, through the SPSS computer tool. The scope is descriptive, because we will only make an appreciation of the problem, without manipulating the study variables. It has also been non-experimental, since the variables will not be exposed to any test and has been transverse or transectional because the information has been obtained in a single moment. In our case we have seen as the main problem is, as the application of a system of Costs by Production Orders involved in the Determination of Costs in the industry Hot Eng. Fundisur SCRL and the objective has been to describe how the application of Cost System by Order of Production allows to determine the Costs in the mentioned industrial company. From the results obtained we have seen in Table 1, with respect to the system of costs used, that 80% of workers, through the survey, states that a Production Cost System in the HOT ING Industry is not used. FUNDISUR, giving us a reference that is worked empirically. In Table 2 the appropriate procedure for the determination of costs by Production orders, which allows differentiating them in raw material, labor and indirect manufacturing costs, from which the answer is not obtained in 92% of the respondents
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