In January 2011, the Accounting Standards Board (Consejo Normativo de Contabilidad) recognized profit sharing of employees on tax bases in accordance with IAS 19 Employee Benefits and not by analogy with IAS12 – Tax Income or IAS 37 Provisions, Contingent Liabilities and Contingent Assets. This is based on consultations made to the International Financial Reporting Interpretation Committee – IFRIC, which at its meeting on November 4, 2010, concluded, in respect to the accounting of profit-sharing of employees, which was calculated in accordance with tax legislation, that the recognition of the profitsharing of employees will be in accordance with the provision of the International Accounting Standard 19, Employee’s Benefits, and this is only for the compensation of services provided during the year. Therefore, not should be recorded a deferred tax assets or a deferred tax liability...

The present world-wide tendency indicates that the companies to face the exigencies of the global competition originated by the permanent technological innovation and the greater exigency of the client, in quality and the prices of products, are orienting their resource, knowledge and efforts in doing that their processes of businesses, processes productive and organization are flexible to obtain a fast answer to those exigencies. But the costs originated by that answer are forcing the companies to accede to the technological innovation through services of manufacturing, external processes and outsourcing. Nevertheless the structures of costs have not been adapted to recognize these changes and provide a better visition of the processes and calculation of costs for the MANAGEMENT, REGISTRY AND CONTROL OF COSTHE. The intention of this article is to propose a FLEXIBLE STRUCTURE OF COSTS th...

With our article FLEXIBLE COST STRUCTURES TO OVERCOME THE GLOBALIZATION AND COMPETITIVENESS IN THE COMPANIES, presented in the journal QUIPUKAMAYOC Nº 33 we began an investigation to propose a model that incorporates the increasingly used strategy to achieve cost competitiveness in the market. Companies, with the new model of competitiveness that demands flexible production processes, are implementing business strategies in order to SPEED UP, SIMPLYFY and SECURE processes. Service companies are part of this strategy, which they are transferred functions or activities carried out within companies. But as we discussed in this article, SERVICE or OUTSOURCING costs can no longer be treated inside the other indirect costs of production (ICP) so we are looking for the fourth element, as a proposal to manage costs more accurately. This time, we will analyze various service contracts to underst...

The business globalization and the rapid development of information and communications technologies, have originated in the past 5 years, the area of service will become the most dynamic business growing and development.In Peru, in the last two years the service sector has been the has most contributed to tax revenues. However, they have not yet developed the theories, systems and models to measure the performance of these businesses. Still other aspects remain to be developed, especially the determination of production costs of services, with a clear differentiation of the costs of selling services.Although the IAs2 include guidelines for awards, such as the production-inventory cost and service busines-ses the elements that make it up and the recognition are included in the results, many companies present their income statements without recognize the inventories of finished unbilled se...

The constantly experienced changes by the international business processes are caused policy changes of the countries, the new technologies or the implementation of corporative business strategies facing logistics operators and fluctuations of economy. For this reason, in the present time it important to study and analyze the costs associated with imports and exports. In 2010, Peru imported 21 billion dollars and exported 13 billion dollars. Then, in 2015 we imported 14 billion dollars and exported 27 billion dollars. This change leads us to propose structures which reflect the costs associated with the processes import and export. Today we must monitor the behavior of costs differentiating them from acquisition costs in accordance with IAS 2 Inventories, evaluating direct and indirect costs of the process as these should be integrated or excluded from the cost of acquisition. The differ...

In January 2011, the Accounting Standards Board (Consejo Normativo de Contabilidad) recognized profit sharing of employees on tax bases in accordance with IAS 19 Employee Benefits and not by analogy with IAS12 – Tax Income or IAS 37 Provisions, Contingent Liabilities and Contingent Assets. This is based on consultations made to the International Financial Reporting Interpretation Committee – IFRIC, which at its meeting on November 4, 2010, concluded, in respect to the accounting of profit-sharing of employees, which was calculated in accordance with tax legislation, that the recognition of the profitsharing of employees will be in accordance with the provision of the International Accounting Standard 19, Employee’s Benefits, and this is only for the compensation of services provided during the year. Therefore, not should be recorded a deferred tax assets or a deferred tax liability...

The present world-wide tendency indicates that the companies to face the exigencies of the global competition originated by the permanent technological innovation and the greater exigency of the client, in quality and the prices of products, are orienting their resource, knowledge and efforts in doing that their processes of businesses, processes productive and organization are flexible to obtain a fast answer to those exigencies. But the costs originated by that answer are forcing the companies to accede to the technological innovation through services of manufacturing, external processes and outsourcing. Nevertheless the structures of costs have not been adapted to recognize these changes and provide a better visition of the processes and calculation of costs for the MANAGEMENT, REGISTRY AND CONTROL OF COSTHE. The intention of this article is to propose a FLEXIBLE STRUCTURE OF COSTS th...

With our article FLEXIBLE COST STRUCTURES TO OVERCOME THE GLOBALIZATION AND COMPETITIVENESS IN THE COMPANIES, presented in the journal QUIPUKAMAYOC Nº 33 we began an investigation to propose a model that incorporates the increasingly used strategy to achieve cost competitiveness in the market. Companies, with the new model of competitiveness that demands flexible production processes, are implementing business strategies in order to SPEED UP, SIMPLYFY and SECURE processes. Service companies are part of this strategy, which they are transferred functions or activities carried out within companies. But as we discussed in this article, SERVICE or OUTSOURCING costs can no longer be treated inside the other indirect costs of production (ICP) so we are looking for the fourth element, as a proposal to manage costs more accurately. This time, we will analyze various service contracts to underst...

The business globalization and the rapid development of information and communications technologies, have originated in the past 5 years, the area of service will become the most dynamic business growing and development.In Peru, in the last two years the service sector has been the has most contributed to tax revenues. However, they have not yet developed the theories, systems and models to measure the performance of these businesses. Still other aspects remain to be developed, especially the determination of production costs of services, with a clear differentiation of the costs of selling services.Although the IAs2 include guidelines for awards, such as the production-inventory cost and service busines-ses the elements that make it up and the recognition are included in the results, many companies present their income statements without recognize the inventories of finished unbilled se...

Los cambios experimentados constantemente por los procesos de negocios internacionales se originan en la variación de las políticas de los países, el uso de nuevas tecnologías o la implementación de estrategias corporativas de negocios frente a los operadores logísticos y las fluctuaciones de la economía. Debido a ello, en la actualidad es importante estudiar y analizar los costos asociados a las importaciones y exportaciones. En el año 2010 el Perú importaba 21 mil millones de dólares y exportaba 13 mil millones de dólares. Luego, en el año 2015 hemos pasado a importar 14 mil millones de dólares y exportar 27 mil millones de dólares. Este cambio nos lleva a proponer estructuras que incluyan los costos asociados a los procesos de importaciones y exportación. Hoy es necesario monitorear el comportamiento de los costos diferenciando los costos de adquisición, aplicando la N...