Review of wholesale prices centralized in the UEB ¨Felipe Fuentes Fernández¨, of the Holguín Meat Company.

Authors

  • Ciro Arturo Rodríguez Tamayo MSc. en Ciencias de la Educación
  • Aylén Rodríguez Rodríguez Licenciada en Contabilidad y Finanzas
  • Martha Ramos Hernández MSc. en Dirección

DOI:

https://doi.org/10.51896/rilco.v5i19.296

Keywords:

Wholesale prices, costs, clock in of cost, procedures of cost, customers's expectations

Abstract

This work is the result of an investigation carried out in the UEB ¨Felipe Fuentes Fernández¨ of the Holguín Meat Company, it responds to the problems that the company presents in the cost sheets, whose prices do not meet the expectations of the clients. In order to solve these problems, it was necessary to carry out a detailed analysis of the cost sheets to form decentralized prices and their annexes, seeking the efficiency reserves of the company. The objective of the work is to review the cost sheets to form prices, under criteria of efficiency and reasonable utility, seeking to reduce costs and expenses in a way that allows prices to be lowered and to satisfy customer expectations.

References

García Colín, J. (2008) Contabilidad de Costos. 3ra edición. McGraw-Hill / Interamericana. Editores, S.A. De C.V. México.

Horngren, C. T. (1991) Contabilidad de Costo: Un Enfoque Gerencial. México.

MFP. (2018) NEC No. 12 “Contabilidad de Gestión”

Ortega Perera, J. (2013) ¨Contabilidad de Costos¨(en línea) Disponible en app.ute.edu.ec/content/3476-3-7-1-/Libro%20Contabilidad% 20de%20Costos.pdf

Polimeni, et.al, (2005) Contabilidad de costos, Tercera Edición. McGraw Hill/C

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Published

2023-11-20

How to Cite

Rodríguez Tamayo, C. A., Rodríguez Rodríguez, A., & Ramos Hernández, M. (2023). Review of wholesale prices centralized in the UEB ¨Felipe Fuentes Fernández¨, of the Holguín Meat Company. Revista De Investigación Latinoamericana En Competitividad Organizacional, 5(19), 43–62. https://doi.org/10.51896/rilco.v5i19.296

Issue

Vol. 5 No. 19 (2023): August

Section

Artículos

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.

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