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1
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...
2
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...
3
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: ...
4
artículo
Publicado 2013
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The aim of this study was to develop a high acceptability mixed nectar and low cost. To obtain the nectar mixed considered different amounts of passion fruit, sweet pepino, sucrose, and completing 100% with water, following a two-stage design: screening (using a design of type 23 + 4 center points) and optimization (using a design of type 22 + 2*2 + 4 center points); stages that allow explore a high acceptability formulation. Then we used the technique of Linear Programming to minimize the cost of high acceptability nectar. Result of this process was obtained a mixed nectar optimal acceptability (score of 7), when the formulation is between 9 and 14% of passion fruit, 4 and 5% of sucrose, 73.5% of sweet pepino juice and filling with water to the 100%. Linear Programming possible reduced the cost of nectar mixed with optimal acceptability at S/.174 for a production of 1000 L/day.
5
artículo
Publicado 2013
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The aim of this study was to develop a high acceptability mixed nectar and low cost. To obtain the nectar mixed considered different amounts of passion fruit, sweet pepino, sucrose, and completing 100% with water, following a two-stage design: screening (using a design of type 23 + 4 center points) and optimization (using a design of type 22 + 2*2 + 4 center points); stages that allow explore a high acceptability formulation. Then we used the technique of Linear Programming to minimize the cost of high acceptability nectar. Result of this process was obtained a mixed nectar optimal acceptability (score of 7), when the formulation is between 9 and 14% of passion fruit, 4 and 5% of sucrose, 73.5% of sweet pepino juice and filling with water to the 100%. Linear Programming possible reduced the cost of nectar mixed with optimal acceptability at S/.174 for a production of 1000 L/day.
6
artículo
Publicado 2022
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“The most devastating disease to humanity is commonly known as elephantiasis. Infection usually acquired in childhood but visible indication like pain, disfiguring occur later in life. Severely affected people will have a permanent disability. Not only had it generated physical challenges it also cost for social, psychological, and economical losses. The impact of the disease is so painful and devastating among young men and women as they live with the lifelong disfiguring condition. As the parasite attacks directly to the lymphatic system of the body whose primary function is to drain all the harmful components and impurities from tissues and cells also make a strong immune system of the body to fight against infection and diseases. Since the parasite attack damages the lymphatic vessels and capillaries. Hence the effect is on the flow of lymph resulting in lymphoedema. 90% of the cas...
7
artículo
Publicado 2022
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“The most devastating disease to humanity is commonly known as elephantiasis. Infection usually acquired in childhood but visible indication like pain, disfiguring occur later in life. Severely affected people will have a permanent disability. Not only had it generated physical challenges it also cost for social, psychological, and economical losses. The impact of the disease is so painful and devastating among young men and women as they live with the lifelong disfiguring condition. As the parasite attacks directly to the lymphatic system of the body whose primary function is to drain all the harmful components and impurities from tissues and cells also make a strong immune system of the body to fight against infection and diseases. Since the parasite attack damages the lymphatic vessels and capillaries. Hence the effect is on the flow of lymph resulting in lymphoedema. 90% of the cas...
8
objeto de conferencia
Publicado 2022
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FPGA-based hardware architectures are being used more frequently in many applications, thanks to the different programming languages that allow us to access them. The applications are also being varied, one of the most common areas of work with aerial images, normally acquired with cameras that are on board drones, the working mode of these configurations, is focused on being able to use visualize the images online As the flight is carried out, if you want to carry out some type of processing, it is necessary to download the image from the camera's memory, this process is already carried out when the drone has finished the flight. In this work we present a methodology to be able to use the low-cost hardware myRIO, since it has a processor and an FPGA included, we present the steps to be able to work with the device, as well as an example of online processing so that the video and images ...
9
artículo
Publicado 2020
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The implementation of any software development process involves the consumption of critical resources. Software engineers cannot experiment with different development processes before starting them in real projects, due to the time that would entail and the amount of elements that are involved, so it is vital to have tools that allow the pre-visualization of the results of executing the software development process and how the environmental variables affect it, thus being able to anticipate under what conditions the software development process will be deployed. This paper presents the modelling and simulation of a software development process using System Dynamics (SD), which allows the graphical representation of the elements intervening in the software process, and the incorporation of as many relevant elements as possible. As a software costs estimation reference, the COCOMO estimati...
10
artículo
Publicado 2018
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Objective: To determine the incidence of the Affectation process in the use of the properties in the management of the real estate of the State administered by the National Superintendence of State Property, period 2012 - 2016. Method: It is a substantive, explanatory, quantitative, transversal research and a retrospective, correlational and non-experimental one, based on measurement, numerical evaluation and statistical analysis. Results: The sample consisted of 20 applications, to which the chi-square tests were applied and then the variables were related; the results indicated that the time of the evaluation, execution and registration procedures does affect the management of the State's real estate administered by the NATIONAL SUPERINTENDENCY OF STATE PROPERTY (SBN) . Conclusions: The importance of Process Management as a cornerstone in public affairs is economically and socially pro...
11
tesis de grado
Publicado 2025
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This research analyzes the distribution of a poultry plant, with defined processes and established areas. However, it has been proven that the poultry production process can optimize its processes by redistribu ting it, applying the SLP (Systematic Layout Plan- ning) methodology. In addition, the purpose is to take the process to a second level of improvement with process automation. Initially, the plant plans were analyzing in detail, these allowed us to visualize which areas should be improved. Then, the DAP (Process Activity Diagram) was analyzed, where the activities are identified for the plant process. Thereafter, the SLP method is applied, which is essential for the redistribution of the plant. Once a more ef ficient plant has been obtained, productivity is analyzed using a distance and load matrix. Furthermore, the idea of automation in important processes is shown in a cost and ...
12
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...
13
artículo
Publicado 2020
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The electric transmission system is the infrastructure that allows the transfer of energy from the production points to the consumption centers. It has the characteristic of regulated natural monopoly. For efficiency and economic equity in the electricity market, it is necessary that both the electrical losses and the costs incurred in the transmission process be properly distributed among all the agents that make use of this system. That is why around the world a series of methodologies have been developed that allow the regulators of the electrical system to set the transmission rates that assure their owners to recover the costs incurred in the construction, operation and maintenance and allow the efficient development of the Long-term network. In this context, this article reviews the different methodologies for assigning electrical losses and transmission costs at national and inter...
14
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...
15
artículo
Morris water maze (MWM) test is widely used to evaluate the learning and memory deficits in rodents. Image processing and pattern recognition can be used to analyse videos and recognize automatically the tracking in MWM. There are several commercial and free access software that allows analyzing the behavioral tasks although they also have limitations such as automation, cost, user intervention among other things. The aim of this paper was to develop a new image processing technique to automatically analyse the track of the rat in the MWM, which we called RatsTrack. The MWM test was performed with an animal model for Alzheimer, and the videos were recorded to measure the distance, time, and speed. The segmentation method based on the projection of the video frames was made for pool identification, eliminating the rat, while conserving the shape of the pool. Then, the Hough transformation...
16
artículo
Publicado 2022
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“: Successful project management depends on ensuring the project’s objectives. Within these objectives, technical success is associated with achieving the expectations of the project baseline. The baseline of the project is made up of the definition of the scope (WBS), time (schedule) and costs (S curve) of the project. Directly, the project is expected to be technically successful if it manages to deliver its full scope on schedule and without associated cost overruns. Baseline performance management is how project managers track and control the progress of deliverables, timelines and associated costs. In a traditional approach, for waterfall-type projects that use the critical path paradigm, the baseline performance management tool par excellence is earned value management (EVM). Earned value management, in practice, works well when project costs are monitored and controlled; howev...
17
artículo
Publicado 2022
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“: Successful project management depends on ensuring the project’s objectives. Within these objectives, technical success is associated with achieving the expectations of the project baseline. The baseline of the project is made up of the definition of the scope (WBS), time (schedule) and costs (S curve) of the project. Directly, the project is expected to be technically successful if it manages to deliver its full scope on schedule and without associated cost overruns. Baseline performance management is how project managers track and control the progress of deliverables, timelines and associated costs. In a traditional approach, for waterfall-type projects that use the critical path paradigm, the baseline performance management tool par excellence is earned value management (EVM). Earned value management, in practice, works well when project costs are monitored and controlled; howev...
18
artículo
Publicado 2019
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The performance of discrete element method (DEM) simulations is highly dependent on the requirements of the associated algorithms in terms of computer memory usage and CPU time. In particular, computer CPU time heavily depends on the identification of neighbor particles and the computation of particle-particle interactions. Over the years several neighbor particles searching methods have been developed. Accordingly, in this work the performance of two of well-known searching methods, linked cell and Verlet tables algorithms, are assessed in the context of the development of a new DEM-based tool. More specifically, the neighbor searching methods performance and related computational costs are parametrically analyzed and an assessment of their suitability for carrying the intended numerical simulations is provided. The referred numerical simulations are performed accounting for a canonical...
19
artículo
El presente Artículo demuestra que el Método matemático para estudiar Economía es un sistema de conocimientos que parte de falsos supuestos y conduce a erróneas conclusiones. La Estadística de precios es una forma de representar realidades históricas de los Precios. La Estadística de Precios es historia económica; por lo que el Índices de precios son datos de historia económica. Los economistas matemáticos al abordar la relación de precios y costos ignoran la operación del mercado y pretenden dejar de lado el uso del dinero ( ingrediente del cálculo económico). Sin embargo, implícitamente, suponen la existencia del dinero y su uso; ya que hablan (en general) de precios y costos, pretendiendo confrontar los precios con los costos. Los precios son magnitudes dinerarias; y los costos sólo expresados en términos monetarios entran en el cálculo económico. Otros economista...
20
artículo
This article shows that the mathematical method to study economics is a system of knowledge from false assumptions and leading to erroneous conclusions. The Price Statistics is a way of representing historical realities of Prices. The Statistics of Prices is economic history, so the price indices are economic history data. Mathematical economists to address the relationship of prices and costs ignore the operation of the market and intend to leave aside the use of money (ingredient of economic calculation). However, implicitly assume the existence of money and its use, as talk (in general) of prices and costs, claiming confront cost prices. Prices are monetary magnitudes, and costs expressed in monetary terms only enter into economic calculation. Other mathematical economists assert that economic calculation would be based on units of utility. In Economics warned that people consciously ...
