Cost and productivity management, at Avícola PRODMIL S.A.C.

Authors

  • Omar Henry Llallacachi Catasi Escuela Profesional de Contabilidad, Facultad de Ciencias Empresariales, Universidad Peruana Unión
  • Gisselle Coralia Cornejo Cáceres Escuela Profesional de Contabilidad, Facultad de Ciencias Empresariales, Universidad Peruana Unión
  • Arturo Jaime Zuñiga Castillo Escuela Profesional de Contabilidad, Facultad de Ciencias Empresariales, Universidad Peruana Unión

DOI:

https://doi.org/10.17162/rivc.v6i1.1254

Keywords:

costs, productivity, management, descriptive, correlational

Abstract

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.

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Published

2020-03-03

How to Cite

Llallacachi Catasi, O. H. ., Cornejo Cáceres, G. C. ., & Zuñiga Castillo, A. J. . (2020). Cost and productivity management, at Avícola PRODMIL S.A.C. Revista De Investigación Valor Contable, 6(1), 17–25. https://doi.org/10.17162/rivc.v6i1.1254