Aplicación de un sistema de costos en la granja Siglo XXI.
López Ríos, Luis Carlos
The Costing systems are established in the organizations as the key to define parameters of competitiveness of products and or services, defining the contribution margins sought by the company or are being achieved. To establish a costing system in the XXI century farm was identified as a need after watching the market price variables in a kilo of pork. For this reason therefore seeks to: Identify and implement a costing system for the XXI century farmhouse that would establish the cost per kilo of pork, so it serves to decision making in the company. Unit of analysis tend production processes developed on the farm. This research led to establish that the best adaptive costing system for pig production is based costing system that processes and identifies the cost of each process and pass the costs accrued to the next process or stage of production, allowing taking cost developments, and through the identification of direct and indirect costs of production.
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Diseño para la implementación y aportes del costeo basado en actividades en la Compañía de Servicios Públicos de Sogamoso S.A. E.S.P. Gómez Simbaqueba, Yeimy Juliana; Patiño Acevedo, Carlos Alfredo
Claudia Carolina Calderón López