ACKNOWLEDGEMENT OF COST OF PRODUCTION SERVICE COMPANY: CLASSIFICATION AND STANDARDS

• Autor: Rodríguez Chávez, Agustín
• 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/10087
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/10087
• Nivel de acceso: acceso abierto
• Materia: Costs NIC 2 services; types of services; cost of pro-ducing services; Costos de servicios NIC 2; tipos de servicios; costo de producción de servicios

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 services or services that were in process.It is our purpose to analyze the service activity, propo-sing a classification identifying associated costs, patter-ns raise measurement, control and building services.