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1
artículo
In the decade of the 80's thaks to the Prof. Robert Kaplan and to the Prof. Thomas Jhonson was created the concept of finance based on activities which allows us to provide to the company costs more precise products. No only methodology of costs can be present in a production companies but also in companies of services based in that all company for the abtaining of its products goes by diverse administration processes.
2
artículo
In the decade of the 80's thaks to the Prof. Robert Kaplan and to the Prof. Thomas Jhonson was created the concept of finance based on activities which allows us to provide to the company costs more precise products. No only methodology of costs can be present in a production companies but also in companies of services based in that all company for the abtaining of its products goes by diverse administration processes.
3
artículo
Publicado 2011
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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...
4
artículo
Publicado 2011
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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...
5
artículo
Publicado 2021
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Introduction: Making fair coverage decisions by allocating limited resources implies prioritization. Given the pandemic, this is even more difficult, given the economic recession and the need to cope with new demands for health technologies, in addition to the rest of the needs of the health system. Health Technology Assessment and the regulation of drug prices are two strategies recommended by WHO-PAHO to increase the efficiency and equity of health systems. We analize the budget impact and opportunity cost of spinraza, a high-cost drug that would be effective in increasing the survival of patients with a rare disease named Type I Spinal Muscular Atrophy. In Argentina, it is covered without price regulation, paying three times more expensive than in Brazil, although a National Health Technology Assessment did not recommend this. Methods: The opportunity cost of spinraza for Spinal Muscu...
6
artículo
Publicado 2004
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In this second part is proposed to revise and to consolidate binding concepts in the models and analysis techniques cost-volume-utilities (C-V-U) that are pertinent in a vulnerable and very sensitive economy to the changes of the competitive forces. Furthermore it concepts of leverage operating and elasticity price of the demand so that the engineer of processes has more extensive criteria for his analysis and proposals of solutions with greater professional rigorousness.
7
artículo
Publicado 2004
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In this second part is proposed to revise and to consolidate binding concepts in the models and analysis techniques cost-volume-utilities (C-V-U) that are pertinent in a vulnerable and very sensitive economy to the changes of the competitive forces. Furthermore it concepts of leverage operating and elasticity price of the demand so that the engineer of processes has more extensive criteria for his analysis and proposals of solutions with greater professional rigorousness.
8
artículo
Publicado 2016
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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...
9
artículo
Publicado 2022
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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 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: ...
10
artículo
Publicado 2010
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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...
11
artículo
Publicado 2010
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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...
12
artículo
The present article reports on preliminary results of a research inthe psychosocial impact of transitional justice in Peru, after ten years of the Final Report of the Truth and Reconciliation Committee - TRC. Its general objective was to learn about the perceptions on transitional justice processes, particularly in the case of the TRC in Peru. Graphics and discursive materials that account for individual and collective narrative of direct and no direct victims in Huamanga were analyzed, which were obtained as part of a larger study on the psychosocial impact of the Truth and Reconciliation Committee - CVR. The results suggest that there are different expe- riences of violence that are characterized by being recurrent and continuous in time despite transitional justice processes and that the processes have emotional costs but also benefits that allow us to build democratic coexist...
13
artículo
Environmental problems exists worldwide; especially in our country, as the result of soil abuse, exploiting it without care for its preservation, and using agrochemicals that damage health, as a result of consuming contaminated fresh food derived from residues of chemical products.A new approach to agricultural chain production is necessary, to ensure sustainable development with economic viability, environmental sustainability, social justice and humanistic, increased capacity for self-knowledge in rural communities- where natural processes are integrated with agricultural production-reaching for higher productivity of plants and organic products. In this regard, the study seeks to answer the following question: What is the impact of implementing a sustainable production system with organic agriculture?The goal is to highlight the importance of implementing organic production processes ...
14
artículo
Mining activities are associated with the influence of external and internal factors. Companies have no control over external factors, such as the supply and demand of metals; however, internal factors, such as the optimization and management of their processes, are the responsibility of their managers and supervisors. Costs are the result of continuous improvement, process management, occupational safety management, environmental care, and social relations. In this context, it is necessary to have an adequate cost model. This research aims to show the construction of a new model for cost management in an underground mine that facilitates monitoring, control, and decision making in daily operations, called "MOGECOMS". One of the reports generated from the model is by 'cost center'. It presents the budget for December, the execution for December and the deviation for December, where the d...
15
artículo
Publicado 2015
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The following article is of applicative and instrumental character and was drawn from the results of a series of architectural projects in which the intervention of buildings considered heritage gave opportunity to look beyond traditional methods and processes for graphical documentation . A methodology was developed that involves using the Visual System software Structure from Motion, from which a three-dimensional model is obtained; through a combination of imaging techniques the graphic documentation and survey of pathological lesions of the building is improved. Two resources were optimized to achieve the viability of the projects: time and budget, both scarce. This led to the proposal of a strategy based on methods that allow optimal performance in the process of graphic documentation, ensuring fidelity in the current representation of the building, and it’s injuries and pathologi...
16
artículo
Publicado 2015
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The following article is of applicative and instrumental character and was drawn from the results of a series of architectural projects in which the intervention of buildings considered heritage gave opportunity to look beyond traditional methods and processes for graphical documentation . A methodology was developed that involves using the Visual System software Structure from Motion, from which a three-dimensional model is obtained; through a combination of imaging techniques the graphic documentation and survey of pathological lesions of the building is improved. Two resources were optimized to achieve the viability of the projects: time and budget, both scarce. This led to the proposal of a strategy based on methods that allow optimal performance in the process of graphic documentation, ensuring fidelity in the current representation of the building, and it’s injuries and pathologi...
17
artículo
Publicado 2018
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Objective: To establish the need to have detailed and relevant environmental information, providing comprehensive information on the financial and social situation of the hospital centers, raising the hypothesis "The environmental management accounting provides relevant information that must be disclosed to achieve comprehensive information that hospital centers need to know about its financial situation and serve as a preventive and corrective instrument on environmental and social damage. Method: The study is qualitative and quantitative, of a descriptive and correlational level, non-experimental and with a cross-sectional design. Results: It is shown that there are hidden environmental costs that financial accounting does not reflect. Conclusion: We present the contribution of a structure of environmental accounts for health service processes.
18
artículo
Publicado 2017
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The objective of this research was to determine corrosion rate (Vcorr) iron ASTM A36, in solutions of sodiumx cyanide and thiourea. Further evaluate the effect of this electrochemical phenomenon in costs associated with gold leaching processes. The corrosion rate was determined in mm / year by polarization curves. Costs were determined by a cost analysis using synthetic indicators. The corrosion rate of iron ASTM A36 in sodium cyanide solutions in concentrations of 0.62 g / L; 0.80 g / L and thiourea solutions 0.96 g / L; 1.24 g / L was evaluated. The results show that the corrosion rate of the metal is slightly higher in the solution of thiourea 1.24 g / L (3.03 mm / year) with the following behavior: Thiourea 1.24g / L> Thiourea 0.96 g / L> Cyanide 0.80 g / L ≈ Cyanide 0.62 g / L. It was estimated that corrosion costs in gold leaching processes are between 4.78 and 5.20% of the...
19
artículo
Publicado 2020
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The objective of this study was to determine whether the implementation of an activity-based costing method has an impact on price setting in agro-industrial wine companies in Tacna province. In order to implement this method, the winemaking process was broken down into activities, and cost drivers were determined, which were assigned according to the level of resource use per activity. The implementation of this method showed greater accuracy and efficiency in the allocation of production costs, by identifying the most expensive and the most economical variety of wine, favoring the reduction of costs, was effective and personalized to determine the profit margin by variety of wine, consequently, influenced the setting of the price as it was more competitive, real and differentiated by product. In contrast to the traditional system, which provided distorted results, by making an erroneou...
20
artículo
Publicado 2020
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The objective of this study was to determine whether the implementation of an activity-based costing method has an impact on price setting in agro-industrial wine companies in Tacna province. In order to implement this method, the winemaking process was broken down into activities, and cost drivers were determined, which were assigned according to the level of resource use per activity. The implementation of this method showed greater accuracy and efficiency in the allocation of production costs, by identifying the most expensive and the most economical variety of wine, favoring the reduction of costs, was effective and personalized to determine the profit margin by variety of wine, consequently, influenced the setting of the price as it was more competitive, real and differentiated by product. In contrast to the traditional system, which provided distorted results, by making an erroneou...
