Citas bibligráficas
Flores, E., Oshiro, R. (2015). El Sistema de costos por procesos y su influencia en la determinación del costo objetivo para las Empresas Productoras de Carne - año 2015 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/1524
Flores, E., Oshiro, R. El Sistema de costos por procesos y su influencia en la determinación del costo objetivo para las Empresas Productoras de Carne - año 2015 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2015. https://hdl.handle.net/20.500.12759/1524
@misc{sunedu/3588688,
title = "El Sistema de costos por procesos y su influencia en la determinación del costo objetivo para las Empresas Productoras de Carne - año 2015",
author = "Oshiro Nishitate, Rosa Sayuri",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2015"
}
The aim of the present study entitled “THE PROCESS COSTS SYSTEM AND ITS INFLUENCE ON THE SETTING OF THE TARGET COST FOR PROCESSED MEATS PRODUCERS- YEAR 2015” seeks to raise awareness among companies in the business on the importance of an adequate use and development of the target cost setting on their day-to-day business activities, because through the better cost achievement can improve the economic productivity and performance in the entities, our hypothesis mention: The process costs will positive influence in the determination of the target cost, also our general objective is about analyze the way how the process costs will influence in the enterprises target cost determination. Information obtained from the process cost system was collected and analyzed as well as interviews and questionnaires to the administration, production and general management personnel were conducted in order to measure the influence on the setting of the target cost. The information mentioned above let us establish weak points and proposals for boosting both: the costing system and the managerial decision making process On the basis of the results of this research, it can be concluded that after applying the independent variable, the target cost can be reliably set, allowing companies in the business make more accurate decisions and maximize their profits.
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