Cost and productivity management, at Avícola PRODMIL S.A.C.

Companies seek to improve their productivity under cost optimization, so the present study determines the relationship between cost management and productivity in the poultry company PRODMIL SAC., Arequipa. For its development, the documentary review method was used as a data collection technique. T...

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Publicado en:Revista de Investigación Valor Contable
Autores principales: Llallacachi Catasi, Omar Henry, Cornejo Cáceres, Gisselle Coralia, Zuñiga Castillo, Arturo Jaime
Formato: Artículo de revista
Lenguaje:español
Publicado: Universidad Peruana Unión 2020
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Sumario:Companies seek to improve their productivity under cost optimization, so the present study determines the relationship between cost management and productivity in the poultry company PRODMIL SAC., Arequipa. For its development, the documentary review method was used as a data collection technique. The company’s data was used for the study population, based on the 36 monthly financial statements. For the analysis of the results, the non-experimental research method of the descriptive-correlational level was utilized. Under this approach, it was possible to determine that there is a significant high and inverse relationship (r = -.878) between cost management and productivity according to the American ratio. This implies that with lower costs invested there is a higher level of productivity in the company under study.
ISSN:2413-5860
2410-1052