Economic remuneration perceived for products based on production costs
Abstract
The objective of the research was to analyze the perceived economic remuneration of products based on production costs. The research design was experimental, which allows the study variables to be facilitated and managed, and thus have control over the analysis. The results indicated that, with the implementation of a cost system in the company, through the information, it was determined that the cost price for the production of sweaters was $12.90 USD, obtaining a profit and setting the sales value by applying correctly distributing costs; It was determined that the sales price must be increased by 117% to be profitable for the company, obtaining a sales price of $28 USD. In conclusion, it was determined that the cost price was $7.93 USD and to set a sales price it was increased by 102% in order to determine a sales price.
Downloads
References
Norma de Contabilidad (2019). NIC 2 Inventarios. [IAS 2 Inventories]. Bolivia: AsesoreteenBolivia. https://n9.cl/db2m
Garcia, J. (2019). Contabilidad De Costos. [Cost Accounting Cost Accounting]. (5ª ed.). México: McGraw Hill Education.
Hernández, R., Fernández, C., y Batista, P. (2010). Metodología de la investigación. [Investigation methodology]. (5ª ed.). México: McGraw- HILL Interamericana., S.A
Molina, P. A., Laje, J. S., y Molina, K. D. (2019). La contabilidad de costos y su relación en el ámbito de aplicación de las entidades manufactureras o industriales. [Cost accounting and its relationship in the scope of application of manufacturing or industrial entities]. Journal of Science and Research, 4(1), 15-16. https://n9.cl/ipvcz
Mercedes, B. V., y Tapia, U. C. (2013). Contabilidad de Costos. [Cost accounting]. (3ª ed.). Quito, Ecuador: Escobar Impresores. https://n9.cl/fgq7h
Perni Llorente, A., y Muñoz, R. (2021). Guía de estudio microeconomía. [Microeconomics study guide]. España: Editorial Universidad de Caliz. https://n9.cl/yxv0e
Taibo, A. (2023). Investigación de Operaciones para los no Matematicos. [Operations Research for Non-Mathematicians]. Mexico: Instituti Polictéctico Nacional.
Velasquez, J. C. (2020). NIC 2 Inventario. [IAS 2 Inventory]. https://n9.cl/h8q15
Véliz, M., y Culcay, M. (2022). Contabilidad de costos: conceptos elementales. [Cost accounting: elementary concepts]. (7ª ed.). Guayaquil: Grupo compas. https://n9.cl/b2g3w
Copyright (c) 2024 Martha Elizabeth Guaigua Vizcaíno, Yadira Mariuxi Vélez Lucas, Valeria Isabel Proaño Moya, Dayana Brisel Moreno Vaca
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
CC BY-NC-SA : Esta licencia permite a los reutilizadores distribuir, remezclar, adaptar y construir sobre el material en cualquier medio o formato solo con fines no comerciales, y solo siempre y cuando se dé la atribución al creador. Si remezcla, adapta o construye sobre el material, debe licenciar el material modificado bajo términos idénticos.
URL de OAI-PMH: https://iieakoinonia.org/ojs3/index.php/gestioep/oai
