DISORGANIZED TERMS FROM MYPES WITH A SYSTEM COSTS AND SERVICES INDUSTRIAL
DOI:
https://doi.org/10.15381/quipu.v22i41.10077Keywords:
Cost systems, elements of cost of production, actual cost, estimated cost, MSEsAbstract
In Peru, there are limitations to develop and imple-ment a conventional system costs, through which the elements of production costs attributable to a lot of processed products or services are identified, because in companies is not applied regularly and permanent general management principles, including: Organiza-tion and Control, which adds to the high cost of labor and tax formalities. Changing the mindset of managers of MSEs to create the conditions to establish optimal cost system is a slow-acting and persistent work. The only way is that they perceive their actual utility and contribute to the generation of selective yield processed products or class of services and to optimize the management of resources. The challenge for the public accountant is to admi-nister the disorganization by organizing the buildup, with distribution and application of production cost, depending on the conditions in the company, partly left side, conventional costing procedures and fill “gaps” with other media applications.
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2014 Jorge Jesús Gavelán Izaguirre
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
AUTHORS RETAIN THEIR RIGHTS:
a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.
b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .
c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).