Análisis de los costos ocultos como herramienta de gestión para los comerciantes de frutas de la PH Central de Abastos de Villavicencio.
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Date
2024-02-22
Authors
Sharon Shirley, Márquez Moreno
Geidy Yudi, Marta Anzueta
Any Alejandra, Pérez Castrillón
Advisors
Trujillo, Eduin Carmona
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios- UNIMINUTO
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Esta propuesta de trabajo de grado propuso analizar los costos ocultos como insumo de
herramienta de gestión estratégica para los comerciantes de frutas de la PH Central de Abastos
de Villavicencio; para ello, inicialmente, se identificaron los costos ocultos, se determinó el
porcentaje de ineficiencia causada por estos costos ocultos y se cuantificó el impacto generado
en los procesos de gestión por los costos ocultos empleando para ello un instrumento de
recolección de información que se aplicó a una muestra de 34 locales y se sistematizaron los
resultados obtenidos de dicho trabajo de campo
This degree work proposal proposed to analyze the hidden costs as an input of a strategic management tool for the fruit merchants of the PH Central de Abastos de Villavicencio; For this, initially, the hidden costs were identified, the percentage of inefficiency caused by these hidden costs was determined and the impact generated in the management processes by the hidden costs was quantified using an instrument for collecting information that was applied to a sample of 34 premises and the results obtained from said field work were systematized
This degree work proposal proposed to analyze the hidden costs as an input of a strategic management tool for the fruit merchants of the PH Central de Abastos de Villavicencio; For this, initially, the hidden costs were identified, the percentage of inefficiency caused by these hidden costs was determined and the impact generated in the management processes by the hidden costs was quantified using an instrument for collecting information that was applied to a sample of 34 premises and the results obtained from said field work were systematized
Description
Keywords
Contabilidad administrativa, Toma de decisiones, Costos ocultos, Desempeños ocultos, Sistemas de costeo, Gestión contable, Administrative accounting, Hidden costs, Hidden performance