Aplicación de sistema de costos por procesos para la determinación del costo de producción del cultivo de cebolla, Pacanguilla 2023
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación tuvo como propósito aplicar un sistema de costos por procesos que incida en la determinación del costo de producción del cultivo de cebolla en Pacanguilla 2023. La metodología fue de tipo aplicada, con diseño no experimental con enfoque cuantitativo, se ha empleado la técnica de encuesta y entrevista y como instrumento se utilizó el cuestionario. La muestra fueron 36 agricultores dedicados al cultivo de cebolla los cuales fueron seleccionados mediante el muestreo aleatorio simple y con la fórmula metodológica para poblaciones finitas. Los resultados fueron que la aplicación de un sistema de costos por procesos es ideal determinar el costo de producción del cultivo de cebolla siendo que permite identificar los elementos del costo y cuantificarlos, de este modo el costo de producción de la cebolla durante el 2023 en Pacanguilla fue de S/ 29,125.60 por hectárea. Otro aspecto resaltante es que el ciclo de producción de la cebolla en Pacanguilla se inicia con la siembra del almacigo y no de manera directa, ello permite que el agricultor pueda seleccionar las plantas que aparentemente están en mejor calidad para la siembra en el terreno definitivo.
ABSTRACT The purpose of this research was to apply a process cost system that affects the determination of the production cost of onion cultivation in Pacanguilla 2023. The methodology was applied, with a non-experimental design with a quantitative approach, the technique has been used survey and interview and the questionnaire was used as an instrument. The sample was 36 farmers dedicated to onion cultivation who were selected through simple random sampling and with the methodological formula for finite populations. The results were that the application of a process cost system is ideal to determine the production cost of onion cultivation, allowing the cost elements to be identified and quantified, thus the onion production cost during 2023 in Pacanguilla. It was S/ 29,125.60 per hectare. Another notable aspect is that the onion production cycle in Pacanguilla begins with the planting of the seedbed and not directly, this allows the farmer to select the plants that are apparently in better quality for planting in the final field.
ABSTRACT The purpose of this research was to apply a process cost system that affects the determination of the production cost of onion cultivation in Pacanguilla 2023. The methodology was applied, with a non-experimental design with a quantitative approach, the technique has been used survey and interview and the questionnaire was used as an instrument. The sample was 36 farmers dedicated to onion cultivation who were selected through simple random sampling and with the methodological formula for finite populations. The results were that the application of a process cost system is ideal to determine the production cost of onion cultivation, allowing the cost elements to be identified and quantified, thus the onion production cost during 2023 in Pacanguilla. It was S/ 29,125.60 per hectare. Another notable aspect is that the onion production cycle in Pacanguilla begins with the planting of the seedbed and not directly, this allows the farmer to select the plants that are apparently in better quality for planting in the final field.
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Keywords
Costos por procesos, Costos de producción, Cultivo de cebolla