Cost Management in An Agro-Industrial Company in A District of Lambayeque

Santamaria A.; Montaño Y.; Curioso W.; Ventura G. · Journal of Ecohumanism (2024) · DOI: 10.62754/joe.v3i6.4007

Resumen

Cost management has positively impacted the accounting and tax processes of companies in Peru. The present research aimed to determine the factors in cost management in an agro-industrial company in a district of Lambayeque. The methodology was based on a quantitative approach and non-experimental design. The survey technique was used, and a Likert-type questionnaire related to the study variable was used as an instrument. These data collection means were answered by 30 workers of said company through a questionnaire of 15 questions corresponding to the study variable, which was validated by three experts on the subject. Obtaining as results, with respect to the variable, that there is a high level of factors in cost management with a percentage of 86.67%; following the dimensions such as the budget with a percentage of 86.67% at a high level; consequently, we have planning with 86.67% at a high level; finally, cost calculation with a percentage of 86.67% at a high level. Therefore, we infer that the budget, planning, and cost calculation are factors that affect cost management in an agro-industrial company in a district of Lambayeque.

Instituciones: Universidad César Vallejo