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dc.contributor.advisorJiménez-Maldonado, Alwin J.
dc.contributor.authorGarcía-Rivera, Michael A.
dc.date.accessioned2021-06-03T16:58:50Z
dc.date.available2021-06-03T16:58:50Z
dc.date.issued2021-05-12
dc.identifier.urihttps://hdl.handle.net/20.500.11801/2775
dc.description.abstractThe main objective of this study was to analyze the production cost of poinsettias using the ABC cost method. In order to meet objectives, we use the case study applied to a producer in the region of Naranjito. Cost drivers were identified giving the monetary value of the activities, since they generate an expense for the company and not for the activities. The fixed expenses represent 51% of the total expenses of the company so they represent a problem. It was also found that the poinsettias in 5 inches pot do not generate any value, resulting in a -$13,799.22, this does not allow to cover the fixes expenses. The poinsettias in the 10 inches baskets have the highest net income with $71,278.92. This study allowed us to identify the products that gave economics value to the company, and also identify more resources for it.en_US
dc.description.abstractEste estudio tuvo como objetivo principal analizar los costos de producción de Euphorbia pulcherrima utilizando la metodología ABC. Para poder cumplir con los objetivos utilizamos el estudio de caso aplicado a un productor de la Región de Naranjito. Se identificaron los inductores de costos, dándole así el valor monetario a las actividades, ya que estos son los que generan un gasto a la empresa y no las actividades. Los gastos fijos representan el 51 % de los gastos totales de la empresa, por lo que presenta un problema. También se encontró que las pascuas en tiestos de 5” no generan ningún valor resultando en -$13,799.22 esto no le permite cubrir sus costos fijo. Las pascuas en canastas de 10” son las que mayor ingreso neto obtuvieron, $71,278.92. Este estudio nos permitió identificar los productos que le generan valor económico a la empresa y así identificar más recursos para él.en_US
dc.language.isoesen_US
dc.rightsAttribution 3.0 United States*
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/us/*
dc.subjectCosto ABCen_US
dc.subject.lcshPoinsettias -- Puerto Ricoen_US
dc.subject.lcshCosts, Industrial -- Puerto Ricoen_US
dc.subject.lcshPoinsettias -- Production control -- Puerto Ricoen_US
dc.subject.lcshPoinsettias -- Prices -- Analysis -- Puerto Ricoen_US
dc.titleAnálisis de costos de producción: Un estudio de caso aplicando el método de costos ABC a un productor de pascuas en Puerto Ricoen_US
dc.typeThesisen_US
dc.rights.holder(c) 2021 Michael A. García Riveraen_US
dc.contributor.committeeGonzález-Gill, Lizzette
dc.contributor.committeeDelgado-Phillipi, Flor M.
dc.contributor.representativeMéndez-Vélez, Nancy
thesis.degree.levelM.S.en_US
thesis.degree.disciplineAgricultural Economicsen_US
dc.contributor.collegeCollege of Agricultural Sciencesen_US
dc.contributor.departmentDepartment of Agricultural Economics and Rural Sociologyen_US
dc.description.graduationSemesterSpringen_US
dc.description.graduationYear2021en_US


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    Items included under this collection are theses, dissertations, and project reports submitted as a requirement for completing a graduate degree at UPR-Mayagüez.

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Attribution 3.0 United States
Except where otherwise noted, this item's license is described as Attribution 3.0 United States