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 |
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| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695147643633664 |
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| author | Llallacachi Catasi, Omar Henry Cornejo Cáceres, Gisselle Coralia Zuñiga Castillo, Arturo Jaime |
| author_browse | Cornejo Cáceres, Gisselle Coralia Llallacachi Catasi, Omar Henry Zuñiga Castillo, Arturo Jaime |
| author_facet | Llallacachi Catasi, Omar Henry Cornejo Cáceres, Gisselle Coralia Zuñiga Castillo, Arturo Jaime |
| author_sort | Llallacachi Catasi, Omar Henry |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | 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. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1254 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12542020-11-30T15:13:50Z Cost and productivity management, at Avícola PRODMIL S.A.C. Gestión de costos y productividad, en una empresa Avícola Llallacachi Catasi, Omar Henry Cornejo Cáceres, Gisselle Coralia Zuñiga Castillo, Arturo Jaime costos, productividad, gestión, descriptivo, correlacional costs, productivity, management, descriptive, correlational 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. Las empresas buscan mejorar su productividad bajo la optimización de costes, por ello el presente estudio determina la relación existente entre la gestión de costos y la productividad en la empresa avícola PRODMIL SAC., de Arequipa. Metodológicamente se utilizó el método de revisión documentaria como técnica de recolección de datos; como población de estudio se utilizó datos directos de los registros de costos de la empresa, sistematizándose 36 estados financieros de manera mensualizada. Para el análisis de los resultados se utilizó el método de investigación no experimental de nivel descriptivo - correlacional. Bajo este enfoque se logró determinar que existe relación significativa alta e inversa (r=-,878) entre gestión de costos y productividad según el ratio americano; que implica que a menores costos invertidos se tiene un mayor nivel en la productividad, en la empresa objeto de estudio. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1254 10.17162/rivc.v6i1.1254 Revista de Investigación Valor Contable; Vol. 6 Núm. 1 (2019): Revista Científica Valor Contable; 17 - 25 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1254/1598 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1254/1712 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | costos, productividad, gestión, descriptivo, correlacional costs, productivity, management, descriptive, correlational Llallacachi Catasi, Omar Henry Cornejo Cáceres, Gisselle Coralia Zuñiga Castillo, Arturo Jaime Cost and productivity management, at Avícola PRODMIL S.A.C. |
| title | Cost and productivity management, at Avícola PRODMIL S.A.C. |
| title_alt | Gestión de costos y productividad, en una empresa Avícola |
| title_full | Cost and productivity management, at Avícola PRODMIL S.A.C. |
| title_fullStr | Cost and productivity management, at Avícola PRODMIL S.A.C. |
| title_full_unstemmed | Cost and productivity management, at Avícola PRODMIL S.A.C. |
| title_short | Cost and productivity management, at Avícola PRODMIL S.A.C. |
| title_sort | cost and productivity management at avicola prodmil s a c |
| topic | costos, productividad, gestión, descriptivo, correlacional costs, productivity, management, descriptive, correlational |
| topic_facet | costos, productividad, gestión, descriptivo, correlacional costs, productivity, management, descriptive, correlational |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1254 |
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