Abstract
In Peru, the artisan cheese producers has increased, however, they do not have a cost system to optimize the resources used and produce quality products, due to this the research aims to know the tasks that are carried out and to propose a standard cost system to increase profitability. In the research the case of PROLAC AYMARA, individual producer of Paria type cheese, located in the Province and Department of Puno, has been considered. The research uses descriptive, explanatory methods, techniques such as observation; documental review and other relevant research are applied. The results allow to know the standards of the elements of milk cost, raw material, labor and to fix them in an optimal way. In conclusion, by means of the standard costs, the production costs of Paria type cheese are determined in advance, resources and production are optimized and the profit of the producer under study is increased.
| Translated title of the contribution | Standard costs to optimize the profitability of handmade producers of cheese: PROLAC AYMARA case |
|---|---|
| Original language | Spanish |
| Pages (from-to) | 262-269 |
| Number of pages | 8 |
| Journal | DYNA (Colombia) |
| Volume | 86 |
| Issue number | 210 |
| DOIs | |
| State | Published - 1 Jul 2019 |
Bibliographical note
Funding Information:To the National University of San Agustin-Arequipa by the support provided for the implementation of this scientific article. To Miss Victoria Paola Barrios Rosas, who graduated from the School of Accounting of the National University of San Agustin-Arequipa, for her collaboration in the implementation of the present work.
Publisher Copyright:
© The author; licensee Universidad Nacional de Colombia.