SERIES: ECONOMICS APPLIED TO PROCESS ENGINEERING (Part 3). OPERATING COST MANAGEMENT IN A COMPANY WITH MULTIPLE PRODUCTS

Each time is expanded the fan of businesses that diversify its product lines as a form to face the competence and to diversify its risk. In reality this situation does not assure the success of the organization. It is possible in certain circumstances to reduce, to eliminate or to prompt some produc...

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Detalles Bibliográficos
Autor: Porlles L., José A.
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2005
País:Perú
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Idioma:español
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/5157
Acceso en línea:https://revistasinvestigacion.unmsm.edu.pe/index.php/quim/article/view/5157
Access Level:acceso abierto
Palabra clave:Línea de producto
margen de contribución
empuje y eliminación del producto
Product line
margin of contribution
push and elimination of the product
Descripción
Sumario:Each time is expanded the fan of businesses that diversify its product lines as a form to face the competence and to diversify its risk. In reality this situation does not assure the success of the organization. It is possible in certain circumstances to reduce, to eliminate or to prompt some product line. In this third part a cost-volume-utilities (C-V-U) analysis model is proposed for the management of the costs in a business with several production lines.