Cost and management system in beef cattle explotation companies, Cajamarca province, Peru

Abstract

Analyze the relationship between the cost system and the management in the companies of extensive exploitation of beef cattle, Cajamarca province, Peru; represents the purpose of the quantitative study with a descriptive correlational cross-sectional design, the sample is non-probabilistic due to convenience, made up of 8 companies, to whose managers and accountants the survey was applied. The results reveal that companies use the traditional system of historical costs by processes, absorbent and variable method, and in the determination they do not apply all aspects of this methodology, distorting the cost of biological assets, so their information is inaccurate and unreliable for decision making. With regard to business management, the results show that 38% have low or poor management, another 38% are fair or medium, and only 24% have good management.The results of the Pearson correlation show that the cost system is directly and significantly related to business management, confirming the need for a modern cost structure that provides relevant information