Costos de producción en unidades productivas familiares del sector panadero en Maracaibo-Zulia, Venezuela
Revista de Ciencias Sociales
2021
- 31Captures
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Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Metrics Details
- Captures31
- Readers31
- 31
Article Description
En contextos hiperinflacionarios las empresas deben tomar decisiones rápidas en toda la cadena de suministro, para lo cual conocer el costo de producción es clave. Este artículo analiza el costo de producción en unidades productivas familiares del sector panadero, en Maracaibo-Zulia, Venezuela, basado en las teorías de autores como Hansen y Mowen (2007); García (2008); Uribe (2011); Horngren Datar y Rajan (2012); Pabón (2012); así como Vanderbeck y Mitchell (2017). Se realizó un estudio descriptivo, de campo, aplicando como técnica de recolección de datos un cuestionario escala tipo Likert. Los resultados indican que estas unidades productivas fabrican diversos productos en pequeños volúmenes, la harina de trigo representa la mayor parte del costo de producción porque debe adquirirse importada. Además, la mano de obra directa es mayoritariamente familiar y, frecuentemente, recibe salarios superiores al fijado en la normativa laboral. Se concluye, que las unidades analizadas no utilizan mecanismos formales para determinar los costos de producción de forma explícita, siendo necesario que implementen herramientas de gestión de costos para conocerlos y controlarlos, especialmente, dado que algunos de sus productos tienen precio regulado y necesitan un alto rendimiento en la producción y eficiente ejecución para minimizarlos.
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