SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURING

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In the industry every time more is generalized the manufacture of varied products of simultaneous way with similar values, denominated joint products from the same raw material and/or process of manufacture, giving rise to the joint cost. Then the Engineer of Processes faces the necessity to calcula...

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Detalles Bibliográficos
Autores: Porlles Loarte, José Angel, Erazo Erazo, Raymundo
Formato: artículo
Fecha de Publicación:2007
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/4280
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quim/article/view/4280
Nivel de acceso:acceso abierto
Materia:Joint products
Joint costs
Separation point
By- products.
Productos conjuntos
Costos conjuntos
Punto de separación
Subproductos.
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spelling SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURINGSERIE: ECONOMÍA APLICADA A LA INGENIERÍA DE PROCESOS (Parte 8) MODELOS APLICADOS AL COSTEO CONJUNTO EN MANUFACTURAPorlles Loarte, José AngelErazo Erazo, RaymundoJoint productsJoint costsSeparation pointBy- products.Productos conjuntosCostos conjuntosPunto de separaciónSubproductos.In the industry every time more is generalized the manufacture of varied products of simultaneous way with similar values, denominated joint products from the same raw material and/or process of manufacture, giving rise to the joint cost. Then the Engineer of Processes faces the necessity to calculate the costs of these individual products, task that often is a cornplex subject since the joint costs are not specifically identifiable with some of the products that are making in simultaneous form. The intention of this eighth part is to provide the excellent models, methodology and criteria of how it must assign the joint costs to each joint product.En la industria cada vez es más generalizado la fabricación de variados productos de manera simultánea con valores similares, denominados productos conjuntos a partir de la misma materia prima y/o proceso de manufactura, dando lugar al costo conjunto. Entonces el Ingeniero de Procesos se enfrenta a la necesidad de calcular los costos de estos productos individuales, tarea que muchas veces es un tema complejo dado que los costos conjuntos no son específicamente identificables con algunos de los productos que se está fabricando en forma simultánea. El propósito de esta octava parte es proporcionar los modelos, metodología y los criterios relevantes de cómo debe asignarse los costos conjuntos a cada producto conjunto.Universidad Nacional Mayor de San Marcos2007-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quim/article/view/4280Revista Peruana de Química e Ingeniería Química; Vol. 10 No. 2 (2007); 70-77Revista Peruana de Química e Ingeniería Química; Vol. 10 Núm. 2 (2007); 70-771609-75991726-2208reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quim/article/view/4280/3419Derechos de autor 2007 José Angel Porlles Loarte, Raymundo Erazo Erazohttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/42802020-05-10T21:50:43Z
dc.title.none.fl_str_mv SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURING
SERIE: ECONOMÍA APLICADA A LA INGENIERÍA DE PROCESOS (Parte 8) MODELOS APLICADOS AL COSTEO CONJUNTO EN MANUFACTURA
title SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURING
spellingShingle SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURING
Porlles Loarte, José Angel
Joint products
Joint costs
Separation point
By- products.
Productos conjuntos
Costos conjuntos
Punto de separación
Subproductos.
title_short SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURING
title_full SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURING
title_fullStr SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURING
title_full_unstemmed SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURING
title_sort SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURING
dc.creator.none.fl_str_mv Porlles Loarte, José Angel
Erazo Erazo, Raymundo
author Porlles Loarte, José Angel
author_facet Porlles Loarte, José Angel
Erazo Erazo, Raymundo
author_role author
author2 Erazo Erazo, Raymundo
author2_role author
dc.subject.none.fl_str_mv Joint products
Joint costs
Separation point
By- products.
Productos conjuntos
Costos conjuntos
Punto de separación
Subproductos.
topic Joint products
Joint costs
Separation point
By- products.
Productos conjuntos
Costos conjuntos
Punto de separación
Subproductos.
description In the industry every time more is generalized the manufacture of varied products of simultaneous way with similar values, denominated joint products from the same raw material and/or process of manufacture, giving rise to the joint cost. Then the Engineer of Processes faces the necessity to calculate the costs of these individual products, task that often is a cornplex subject since the joint costs are not specifically identifiable with some of the products that are making in simultaneous form. The intention of this eighth part is to provide the excellent models, methodology and criteria of how it must assign the joint costs to each joint product.
publishDate 2007
dc.date.none.fl_str_mv 2007-12-31
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quim/article/view/4280
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quim/article/view/4280
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quim/article/view/4280/3419
dc.rights.none.fl_str_mv Derechos de autor 2007 José Angel Porlles Loarte, Raymundo Erazo Erazo
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2007 José Angel Porlles Loarte, Raymundo Erazo Erazo
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos
publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos
dc.source.none.fl_str_mv Revista Peruana de Química e Ingeniería Química; Vol. 10 No. 2 (2007); 70-77
Revista Peruana de Química e Ingeniería Química; Vol. 10 Núm. 2 (2007); 70-77
1609-7599
1726-2208
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.754011
SERIES: APPLIED BUSINESS PROCESS ENGINEERING (Part 8) COSTING MODELS APPLIED TO SET IN MANUFACTURING
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