The impact of the cost by processes and the productive chain of asparagus in agro-exports

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Objective: To demonstrate the positive impact of the cost system for processes in the productive chain of asparagus in agro-export companies, this given the need to know, in a reliable way, their costs and that this, in turn, allows them to improve the taking of decisions. Method: The research was d...

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Detalles Bibliográficos
Autor: Risco-Mc Gregor, Nelly Adriana
Formato: artículo
Fecha de Publicación:2022
Institución:Universidad Nacional Autónoma de Huanta
Repositorio:Puriq
Lenguaje:español
OAI Identifier:oai:ojs2.www.revistas.unah.edu.pe:article/233
Enlace del recurso:https://www.revistas.unah.edu.pe/index.php/puriq/article/view/233
Nivel de acceso:acceso abierto
Materia:Espárrago
etapas
producción
costos por proceso
Asparagus
stages
production
costs per process
Espargos
estágios
produção
custos por processo
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dc.title.none.fl_str_mv The impact of the cost by processes and the productive chain of asparagus in agro-exports
El impacto del costo por procesos y la cadena productiva del espárrago en la agroexportación
O impacto do custo do processo e da cadeia de produção de espargos sobre as agroexportações
title The impact of the cost by processes and the productive chain of asparagus in agro-exports
spellingShingle The impact of the cost by processes and the productive chain of asparagus in agro-exports
Risco-Mc Gregor, Nelly Adriana
Espárrago
etapas
producción
costos por proceso
Asparagus
stages
production
costs per process
Espargos
estágios
produção
custos por processo
title_short The impact of the cost by processes and the productive chain of asparagus in agro-exports
title_full The impact of the cost by processes and the productive chain of asparagus in agro-exports
title_fullStr The impact of the cost by processes and the productive chain of asparagus in agro-exports
title_full_unstemmed The impact of the cost by processes and the productive chain of asparagus in agro-exports
title_sort The impact of the cost by processes and the productive chain of asparagus in agro-exports
dc.creator.none.fl_str_mv Risco-Mc Gregor, Nelly Adriana
author Risco-Mc Gregor, Nelly Adriana
author_facet Risco-Mc Gregor, Nelly Adriana
author_role author
dc.subject.none.fl_str_mv Espárrago
etapas
producción
costos por proceso
Asparagus
stages
production
costs per process
Espargos
estágios
produção
custos por processo
topic Espárrago
etapas
producción
costos por proceso
Asparagus
stages
production
costs per process
Espargos
estágios
produção
custos por processo
description Objective: To demonstrate the positive impact of the cost system for processes in the productive chain of asparagus in agro-export companies, this given the need to know, in a reliable way, their costs and that this, in turn, allows them to improve the taking of decisions. Method: The research was descriptive and the research design was nonexperimental. For our analysis, the case study was applied to the company Vivadis Perú S.A.C., a company dedicated to the agro-export of asparagus. Results: The process costs system, applied to the asparagus production chain, allowed to determine more precisely the costs that are managed by materials and labor in each of the stages of the asparagus production process compared to a system of costing managed in an empirical way whose data are very general. This accounting activity will make it possible to project investment in agro-exports. Conclusion: The process cost system has a favorable impact on the asparagus production chain, both in the application of raw material and in the labor used in each process of the production chain.
publishDate 2022
dc.date.none.fl_str_mv 2022-01-07
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículo Original
format article
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10.37073/puriq.4.1.233
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language spa
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10.37073/puriq.4.1.233.g361
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dc.rights.none.fl_str_mv Derechos de autor 2022 Nelly Adriana Risco Mc Gregor
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2022 Nelly Adriana Risco Mc Gregor
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dc.publisher.none.fl_str_mv Universidad Nacional Autónoma de Huanta
publisher.none.fl_str_mv Universidad Nacional Autónoma de Huanta
dc.source.none.fl_str_mv Puriq; Vol. 4 (2022): january-december: continuous publication; e233
Puriq; Vol. 4 (2022): enero-diciembre: publicación continua; e233
Puriq; v. 4 (2022): Janeiro-Dezembro: publicação contínua; e233
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10.37073/puriq.4.1.2022
reponame:Puriq
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spelling The impact of the cost by processes and the productive chain of asparagus in agro-exportsEl impacto del costo por procesos y la cadena productiva del espárrago en la agroexportaciónO impacto do custo do processo e da cadeia de produção de espargos sobre as agroexportaçõesRisco-Mc Gregor, Nelly AdrianaEspárragoetapasproduccióncostos por procesoAsparagusstagesproductioncosts per processEspargosestágiosproduçãocustos por processoObjective: To demonstrate the positive impact of the cost system for processes in the productive chain of asparagus in agro-export companies, this given the need to know, in a reliable way, their costs and that this, in turn, allows them to improve the taking of decisions. Method: The research was descriptive and the research design was nonexperimental. For our analysis, the case study was applied to the company Vivadis Perú S.A.C., a company dedicated to the agro-export of asparagus. Results: The process costs system, applied to the asparagus production chain, allowed to determine more precisely the costs that are managed by materials and labor in each of the stages of the asparagus production process compared to a system of costing managed in an empirical way whose data are very general. This accounting activity will make it possible to project investment in agro-exports. Conclusion: The process cost system has a favorable impact on the asparagus production chain, both in the application of raw material and in the labor used in each process of the production chain.Objetivo: Demostrar el impacto positivo del sistema de costos por procesos en la cadena productiva del espárrago en las empresas agroexportadoras, esto dada la necesidad de conocer, de manera confiable, sus costos y que esto, a su vez, les permita mejorar la toma de decisiones. Método: La investigación fue de tipo descriptiva y el diseño de investigación no experimental. Para nuestro análisis, el estudio de caso se aplicó a la empresa Vivadis Perú S.A.C., empresa dedicada a la agroexportación de espárragos. Resultados: El sistema de costos por procesos, aplicado a la cadena productiva del espárrago, permitió determinar de manera más precisa los costos que se manejan por materiales y mano de obra en cada una de las etapas del proceso productivo del espárrago frente a un sistema de costeo manejado de forma empírica cuyos datos se muestran muy generales. Esta actividad contable permitirá proyectar la inversión en la agroexportación. Conclusión: El sistema de costos por procesos impacta favorablemente en la cadena productiva del espárrago, tanto en la aplicación de la materia prima como en la mano de obra utilizada en cada proceso de la cadena productiva.Objetivo: Demonstrar o impacto positivo do sistema de custeio de processos na cadeia de produção de aspargos em empresas agroexportadoras, dada a necessidade de conhecer seus custos de forma confiável e que isso, por sua vez, lhes permita melhorar a tomada de decisões. Método: A pesquisa foi descritiva e o desenho da pesquisa foi não experimental. Para nossa análise, o estudo de caso foi aplicado à empresa Vivadis Perú S.A.C., uma empresa dedicada à agroexportação de aspargos. Resultados: O sistema de custeio por processo, aplicado à cadeia de produção de aspargos, permitiu determinar com mais precisão os custos de materiais e mão de obra em cada estágio do processo de produção de aspargos do que um sistema de custeio empírico cujos dados são muito gerais. Essa atividade contábil possibilitará a projeção do investimento em agroexportação. Conclusão: O sistema de custeio de processos tem um impacto favorável na cadeia de produção de aspargos, tanto na aplicação de matérias-primas quanto na mão de obra utilizada em cada processo da cadeia de produção.Universidad Nacional Autónoma de Huanta2022-01-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículo Originalapplication/pdftext/htmltext/xmlapplication/ziphttps://www.revistas.unah.edu.pe/index.php/puriq/article/view/23310.37073/puriq.4.1.233Puriq; Vol. 4 (2022): january-december: continuous publication; e233Puriq; Vol. 4 (2022): enero-diciembre: publicación continua; e233Puriq; v. 4 (2022): Janeiro-Dezembro: publicação contínua; e2332707-36022664-402910.37073/puriq.4.1.2022reponame:Puriqinstname:Universidad Nacional Autónoma de Huantainstacron:UNAHspahttps://www.revistas.unah.edu.pe/index.php/puriq/article/view/233/336https://www.revistas.unah.edu.pe/index.php/puriq/article/view/233/361https://www.revistas.unah.edu.pe/index.php/puriq/article/view/233/378https://www.revistas.unah.edu.pe/index.php/puriq/article/view/233/37910.37073/puriq.4.1.233.g33610.37073/puriq.4.1.233.g36110.37073/puriq.4.1.233.g37810.37073/puriq.4.1.233.g379Derechos de autor 2022 Nelly Adriana Risco Mc Gregorhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs2.www.revistas.unah.edu.pe:article/2332024-08-16T17:56:49Z
score 12.87381
The impact of the cost by processes and the productive chain of asparagus in agro-exports
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