DISORGANIZED TERMS FROM MYPES WITH A SYSTEM COSTS AND SERVICES INDUSTRIAL

• Autor: Gavelán Izaguirre, Jorge Jesús
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/10077
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/10077
• Nivel de acceso: acceso abierto
• Materia: Cost systems; elements of cost of production; actual cost; estimated cost; MSEs; Sistemas de costos; elementos del costo de producción; costo real; costo estimado; MYPES

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.