La minera Minsur S.A. viene realizando la actividad de extracción en la provincia de Melgar dentro de la jurisdicción de la Región de Puno, y aplicando la metodología de (Mendez, 2011, pág. 167) el planteamiento del problema o descripción de la realidad problemática se sub divide en diagnóstico, pronóstico y control de pronóstico. No se conoce el comportamiento del Economic Value Added de la minera Minsur que opera en la Región de Puno, por motivos que falta los estudios detallados y sobre todo teórico con fines netamente académicos, por lo que el presente trabajo de investigación demostrará cuantitativamente el comportamiento económico de los que tiene beneficios al igual que deja el ingreso fiscal para la sociedad.

Los bajos niveles de vida de las familias de la región de Puno se deben a la falta de fuentes de empleo en el sector rural para mejorar sus ingresos económicos. El objetivo es determinar, los costos de producción y la rentabilidad de la producción de cuyes (Cavia porcellus) en sistema estabulado de 152 m2 llamado granja Chaval de Paylla centro, Umachiri - Melgar. La investigación fue descriptiva y experimental con 64 cuyes por conveniencia, clasificados en dos grupos según estacionalidad del año, con muestreo no probabilístico; tratamiento según tipo de cuy y sistema de jaula vertical – horizontal con aplicación secuencial a todas las unidades de estudio-cuy, por 148 días en invierno – otoño y 133 días en primavera – verano, durante los años 2014-2017. Resultados analizados con el método de costos ABC, con nivel de confianza de 95% y error de 5%; el costo promedio en...

The quantification of production/service costs to determine the market price is fundamental in offering the maximum value of satisfaction. Therefore, management accounting is essential. One of the alternative tools is activity-based costing, known as ABC system, an alternative method to overcome the limitations of traditional indirect cost systems, which somehow distort the actual accounting of costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing the scientific literature produced on the activity-based costing system in recent years, identifying trends of adoption and challegnes of implementation in various manufacturing and service firms. High impact journals indexed in PubMed, Web of Science (WoS), Scopus, among others, were analyzed. The results show an increase of publications on the implementation of ...

The quantification of production/service costs to determine the market price is fundamental in offering the maximum value of satisfaction. Therefore, management accounting is essential. One of the alternative tools is activity-based costing, known as ABC system, an alternative method to overcome the limitations of traditional indirect cost systems, which somehow distort the actual accounting of costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing the scientific literature produced on the activity-based costing system in recent years, identifying trends of adoption and challegnes of implementation in various manufacturing and service firms. High impact journals indexed in PubMed, Web of Science (WoS), Scopus, among others, were analyzed. The results show an increase of publications on the implementation of ...

The quantification of production/service costs to determine the market price is fundamental in offering the maximum value of satisfaction. Therefore, management accounting is essential. One of the alternative tools is activity-based costing, known as ABC system, an alternative method to overcome the limitations of traditional indirect cost systems, which somehow distort the actual accounting of costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing the scientific literature produced on the activity-based costing system in recent years, identifying trends of adoption and challegnes of implementation in various manufacturing and service firms. High impact journals indexed in PubMed, Web of Science (WoS), Scopus, among others, were analyzed. The results show an increase of publications on the implementation of ...

The objective of the research was to identify the determinants of poverty at the household level in Peru in 2020. The research design was descriptive and correlational, with a type of nonexperimental research and quantitative approach, and considered the logit econometric model; the sources of information used correspond to the National Household Survey of the National Institute of Statistics and Informatics, from which the variables that are considered determinants of poverty were extracted and managed. It was determined that the size of the household positively influences by 1.3%; the economic income of the head of household negatively influences by 0.000828%; the years of education of the head of household influences by 0.1%; homeownership influences by 0.9%; access to social programs of food and non-food aid influence by 0.9% and 0.6%, respectively; access to drinking water service, ...