I. TITLE
THE ACCOUNTING OF COSTS AS A MODEL GENERATOR OF INFORMATION FOR THE FORMULATION OF COSTS AND PRICES
II. GRADUATING NAME
III. PLACE WHERE THE THESIS IS TO BE DEVELOPED
This research work will be carried out in the Pharmaceutical Sector of Metropolitan Lima, with application in Pharmaceutical Laboratories, the study model being Laboratorios Colliere S, A., Where most of the study will be carried out obtaining the devices of Regional scope..
Delimitation Geographic: The selected place where he is going to develop the thesis is Lima Metropolitana , the same as shown be a reflection of the great differences in socio-economic and cultural rights of different groups of population levels.
Geographical Aspects: The Lima Region is located in the central western part of the country, with an area of 33.8201 km2, constituting 3.0% of the national territory. It has three geographically delimited areas and with different economic, social and cultural realities between them. The Lima Region has 10 provinces and 171 districts
Illustration Nº 01 Department of Lima
Demography: The Lima Region has a population of 8,482,619 inhabitants, of which are:
- 84,298 children under 01 year 530,506 children under 05 years 341,964 women of childbearing age
The largest population is concentrated in the Costa area with 84.70% of the total.
The population growth rate is 4.3%.
IV DESCRIPTION OF THE PROJECT
4.1. BIBLIOGRAPHIC BACKGROUND.
4.1.1 From when the problem exists or is known
a) In the world:
In the studies of the Greeks there are no antecedents related to costs, economics was not part of an independent science but was studied within morals and politics. Aristotle's ideas were later taken up by representatives of the later schools. In 1776 the rise of the industrial revolution brought the great factories. It went from artisanal to industrial production, creating the need to exercise greater control over materials and labor and over the new element of cost that machines and equipment originated.
The "machinism" of the industrial revolution caused the displacement of labor and the disappearance of small artisans. All of the above growth created an environment conducive to further development of cost accounting
In 1777 a first description of production costs by processes was made based on a company that manufactured linen yarn stockings.
It showed how the cost of the finished products can be calculated by means of a series of accounts for double entry that took in quantities and values for each stage of the production process.
In the last three decades of the 19th century, England was the country that mainly dealt with theorizing about costs. In the last three decades of the 19th century, England was the country that mainly dealt with theorizing about costs. This is how, between 1828 and 1839, CARLOS BABBGE published a book highlighting the need for factories to establish an accounting department that is in charge of monitoring compliance with working hours.
At the end of the 20th century the author HENRY METCALFE published his first book that he called manufacturing costs. ”
b) In Peru:
Thanks to cost management, the cost of a certain product and / or service can be established and therefore help to calculate and establish the most suitable and convenient price for said good and / or service. In this book, it is explained, in a didactic and informed way, how the Cost Administration seeks better management, the optimal point of costs (minimize them but without affecting production), better allocation and, above all, better planning and distribution. … ”
c) In the Lima Region Pharmaceutical Industry Sector:
The objective of a cost and price study is to provide information of interest to potential buyers: technical specifications, packaging, availability for export, prices and commercial and regulatory conditions. In addition, the "profiles" of the companies and their products are included, facilitating the identification of possible business partners, among others.
A significant item in the supply study will be an analysis of exports. This will include aspects such as current and potential exportable supply. As well as the recommendations for a better use of the strengths of the industry, in order to penetrate with greater success in the CAN markets, in the first place, and in the international markets in … ”
4.1.2 Previous Studies and Research in the Pharmaceutical Sector
a) The United Nations Center for International Trade –CCI-, Geneva-Switzerland, as part of its activities to promote international trade aimed at medicines and natural products, has planned the holding of the conferences called Latinpharma 2003 aimed mainly at the Community Andina, in Lima - Peru. For this purpose, the support of the General Secretariat of the Andean Community –CAN- and, as a counterpart in Peru, the participation of the Commission for the Promotion of Exports of Peru –PROMPEX- was agreed.
Therefore, this Supply and Demand Study has been carried out on behalf of PROMPEX and under the methodology and structure suggested by the JRC. The Study seeks to assist importing, exporting companies, suppliers and public and private institutions in identifying greater trade opportunities, as well as other forms of commercial cooperation.
Studying the situation of the pharmaceutical industry activity requires considering different points of view, actors and components. In order to present a vision as complete as possible, aspects related to:
§ The structure of the Peruvian pharmaceutical industry
§ The production capacity of the same
§ Raw materials
§ The quality standards used in the pharmaceutical industry
In addition, information is presented on:
§ The evolution of the Peruvian pharmaceutical market in recent years
§ The rules that regulate this activity
At the beginning of this research, it is necessary to establish the concept of medicine as a social good, whose access allows improving the health situation, and as an economic good due to its intrinsic monetary value.
4.2. PROBLEM STATEMENT
4.2.1. Situation and context of the current problem
Currently Determining the costs and prices of new products is the problem presented by pharmaceutical laboratories.
4.2.2. Identification and determination of the Problem
In identifying the problem, we can mention distortions in determining the cost of the new product, because all the elements involved in the manufacture of the processed medicine are not calculated and we do not err in the price offered in the market.
4.2.3. The problem.
The problem on which this thesis focuses, requires answering the question:
Do applicative empiricisms, deficiencies, noncompliance, arise or occur in the formulation of costs and prices?
To be able to determine or establish the studied problem, demands to list the integral problem of the system of costs and prices in the formulation of the pharmaceutical sector, therefore the relationship described below constitutes the problem of the study area .
Problems of the study area. (See Annex Nº 1)
to. Deficiency in management for decision-making in the prices of new products.
b. Applicative empiricism in the techniques used in costs.
c. Lack of a computer system for calculating costs.
d. Breach of updated information.
and. Distortion of information at the levels of directive decision
F. Deficiency in determining costs.
g. Distortions in cost structures.
h. Lack of training of personnel in cost and budget systems.
i. Equipment and technology deficiencies
j. Deficiencies in information systems.
k. Information distortions due to an inadequate MOF.
l. Lack of annualized statistics.
m. Lack of a procedures manual.
The described problem can be consolidated in order to analyze the problems of the selected study as follows:
Consolidation of the problem:
Do applicative empiricisms appear in the procedures followed and techniques used, do they produce deficiencies in personnel, non-compliance with regulatory provisions and technical processes, lack of available resources and distortions in cost activities, which constitute problems in the formulation of costs and prices in the pharmaceutical sector of Metropolitan Lima?
4.2.4. Selecting the Problem
This problem has been selected taking into account the following criteria:
Selection of the Problem to investigate: (See Annex Nº 1)
a) This problem has parts not yet solved
b) The researcher has access to the data.
c) It is the one that is repeated more frequently.
d) Negatively affects the image of the Pharmaceutical Sector.
e) Increases the costs of the entities of the Pharmaceutical Sector.
4.2.5. Problem formulation.
4.2.5.1. Propositional Formulation of the Problem
The problem has 5 parts with the following priorities:
1. Application empiricisms in the procedures followed and the techniques used, 2. Staff deficiencies, 3. Breach of regulatory provisions and Technical Processes in the activities.
a) The first fundamental part of the problem.- Application empiricisms in the procedures followed and in the techniques used in the formulation of costs and prices in the pharmaceutical sector of Metropolitan Lima, which consists in the fact that, although it is true that the theory tells us that the modern conception of cost is a: “…. Interrelated set of policies, objectives, norms, attributions, procedures and technical processes oriented to the rational flow, endowment or supply, use and conservation of material means; As well as those specialized actions, work or results to ensure the continuity of the productive processes that the entities develop… ”, In reality we find that this theoretical approach differs, they are not known, or they are not respected or they are not well applied, the causes of these empiricisms being unknown.
b) The second part of the problem.- Personnel deficiencies, although it is the objective of the Cost Formulation: “… Mechanisms must be established to guarantee the real cost of new products to achieve results.
c) The third part of the problem.- Non-compliance with information, regulatory provisions and Technical processes, consists of the fact that the required information is not determined within the requested period to be able to make the pertinent decisions … However, these regulatory and procedural provisions in some cases they are not complied with, the reasons for these breaches being unknown.
4.2.5.2. Interrogative Formulation of the Problem
First Part.- (Applicative Empiricisms in Followed Procedures and Employed Techniques)
a) What are the theoretical approaches directly related to the cost and price system?
b) How are these theoretical approaches known, respected and applied in the formulation of costs in the Pharmaceutical Sector of Metropolitan Lima?
c) Are there empiricisms among those responsible for formulating costs and prices in the pharmaceutical sector of Metropolitan Lima
d) What are the application empiricisms incurred by those responsible for formulating costs in the Pharmaceutical Sector of Metropolitan Lima?
e) What are the causes that explain these empiricisms?
Second Part.- (Personnel deficiencies)
a) What are the objectives that the Pharmaceutical Institutions have set themselves to improve the formulation of costs and prices?
b) What activities are carried out to achieve these objectives?
c) Are there deficiencies that hinder the achievement of these objectives?
d) What are the most common deficiencies?
e) What are the reasons for these deficiencies?
Third Part.- (Breaches of Provisions and Technical Processes)
a) What are the technical provisions and processes that you are obliged to comply with in formulating costs and prices in the Institutions of the Pharmaceutical Sector?
b) How are the technical processes of costs applied in the Institutions of the Pharmaceutical Sector?
c) In the formulation of costs and prices, are the respective regulatory provisions met?
d) What are the most frequent breaches?
e) What with the causes or motives for these breaches?
4.3. THEORETICAL FRAMEWORK
4.3.1. Theoretical approaches.
The selected study will be framed within a theoretical framework based fundamentally on the application of cost accounting for the formulation of costs and prices as a new applied and interdisciplinary discipline in the administrative management of the Institutions of the Pharmaceutical Sector of Metropolitan Lima ; which is oriented and is supported by basic concepts, principles and more advanced techniques:
4.3.1.1. Conceptual framework.
It has been considered necessary to specify significant basic concepts as part of the Reference Framework, which will serve as a comparative pattern as a model, to analyze the situation found in the current reality of the study (Results). All the basic concepts obtained within the theoretical framework have been obtained from sources or authors who enjoy recognition and validity in the field of Costs and Prices, all of which have footnotes; And, we need them because it allows us to understand, with more property, the research theme among the most representative are the following concepts :
Concepts:
1. Administration, 2. Supply Administration, 3. Inventory Management, 4. Logistics Administration
5. Control and determination of the cost of direct labor, 6. Control of indirect manufacturing cost
4.3.1.2. Basic principles
It has been considered necessary to specify the basic principles of Cost, Administration, Control Organization, as part of the Reference Framework, which will serve as a comparative pattern as a model, to analyze the situation found in the current reality of the study (Results); All the basic principles within the theoretical framework, among others, have been obtained, from sources or authors that enjoy recognition and validity in the field of Supply, all have footnotes; and we need them because we
It allows to understand, with more property, the research theme, among the most representative are the following most significant principles:
Beginning:
1. Principles of input cost
2. Principle of direct labor cost
3. Principle of indirect manufacturing cost
4. Principle of cost control
4.3.1.3. More Advanced Techniques
It has been considered necessary to specify the most advanced techniques known and applicable as cost and price formulation instruments, as part of the Reference Framework, which will serve as a comparative pattern as a model, to analyze the situation found in the current reality of the study. (Results). All the most advanced techniques known and applicable inside the frame
Theoretical, among others, have been obtained from sources or authors who enjoy recognition and validity in the field of costs, all of which have footnotes; And, we need them because it allows us to understand, more properly, the subject of the investigation without the order in which they appear mean that they are the most important, among the most representative are the following most advanced Techniques:
| More Advanced Techniques: 1. ABC material classification technique
2. Inventory control technique 3. Technique on the movement of stocks a) The sawtooth curve b) Techniques of economic management of stocks 4. Technique of economic purchase lots: The costs 5. Indicators to measure the efficiency of inventories a) Rotation rate 6. Supply scheduling technique. 7. Stock registration and cataloging technique 8. Technique for determining standard costs |
4.3.2. Methods
"… At this point we find the cost methodology, the methods used to determine the cost of a product and at the same time it will help us to have a price policy to be able to compete in the pharmaceutical market
4.3.3. Competition Exercise
According to the Strategic Plan of the Laboratories, after determining the costs of new products entering the market with introductory prices
4.3.3.1. Offer and demand.-
After almost 20 years of economic crisis, the Peruvian economy has begun to reactivate. In the last 10 years, a process of modernization of companies, mainly those located in Lima, has started.
This favors the Pharmaceutical Industry, where supply and demand are increasingly presented.
4.3.3.2. Advertising media
The advertising media used by the Pharmaceutical industry are very limited because they are based on a budget, there are very few laboratories that use advertising on television and radio, but mostly their advertising is based on medical visitors who market the products. in hospitals, clinics, private offices and chain stores..
4.3.4. Tax and International Standards
The Income Tax Law, in Article 62 and IAS 2, establishes the valuation methods accepted tax and financially. The Laboratory uses the “moving average method”, under this method the cost of the stock balance is added to the cost of the acquisitions that enter the stock, in the same way it is done with the units and the total cost is divided by the total of units and gives us as a result the moving average cost and this average cost serves to value and cost the consumption of materials.
4.3.5. Successful experiences
1. Laboratorios Portugal S, A, Arequipa
Based on the conviction to improve the capacity of the formulation of costs and prices They formulated and presented a document that has the purpose of expressing the general technical guidelines that must be taken into account to try to develop a new Organization Model with processes, with quality criteria total, or with Reengineering applications, within a
prototype of «Management for Results», or on the other hand, enter into the demands that contemporary administration demands of us, Likewise, the present project demanded that; due to its highly technical content, take into consideration the analysis of the COMPONENTS that are recommended as guidelines for management in both the aspects of STRATEGIC PLANNING and the REDESIGN OF THE ORGANIC AND FUNCTIONAL STRUCTURE, in the same way in the REDESIGN OF THE RESOURCE SYSTEM HUMANS, TOTAL QUALITY PROGRAM AND THE COMPUTER DEVELOPMENT PLAN.
Components that can already be the supporting elements to justify and / or support a process of modernization of administration management. Consequently, no model that is intended to be implemented will be free to review and take into account the technical guidelines indicated as a proposal for change.
4.4. JUSTIFICATION AND IMPORTANCE OF THE INVESTIGATION
4.4.1. Methodological justification.
a) Social Justification.
· The effective improvement of the formulation of costs and prices in the pharmaceutical sector of Metropolitan Lima will contribute to the satisfaction of a primary need of the community that is served under equal conditions and thus preserve the life and health of the population.
· This research makes it possible to make available all the resources (goods: medicines, medical supplies, instruments, equipment, spare parts, accessories, and other services) available under reasonable conditions of quality, quantity, continuity, coverage, time, and cost, contributing to achievement of the institutional objectives of the Pharmaceutical Sector; which is the part of the State that seeks to help the population in its area especially in achieving their bio-psycho-social well-being and provides health care with equity, efficiency and quality
b) Management Justification
· This research will contribute to improve the management resolution capacity and, in particular, the direction and administrative management of the cost system, which must offer correct and timely information for management decision-making.
c) Technological Justification - Systemic
· This research will allow the Laboratories to implement and / or have sufficient software, which will allow the management of administrative systems to be developed in terms of efficient and effective results, as well as their projection and prospective will be maintained through permanent studies, actions of research, planning and timely financing efforts.
· This research is necessary for those responsible for managing costs because the guidelines that are formulated will improve the operation of the technical processes of the cost system in the Institutions of the Pharmaceutical Sector
d) Economic Justification
· The present investigation will allow us to urge that effective decision-making will depend on the technological platform of the management information system that is implemented, which will minimize the costs in determining new products.
4.4.2. Importance of Research
This research is important because it tends to:
- The administration of this new discipline "cost" must be evaluated by results.
- Institutional development will be projected based on real, conjunctural and strategic needs of the demand
- Decision making is decentralized and trust is generated in management actions.
- Technical or line activities are enhanced with emphasis
- Consider two major structural levels: Strategic and operational, improving efficiency in the planning and cost evaluation process
4.4.3. Research limitations.
a) The present investigation tries to auscultate the characteristics of the formulation of the costs of the last five years. Fact that motivates the collection of scattered or not yet processed data.
b) Research is limited to the management of the cost formulation system of the pharmaceutical sector of Metropolitan Lima
V. OBJECTIVES OF THE INVESTIGATION
5.1. General objective
“… The present investigation tries to analyze the difficulties of, formulation of the costs of the pharmaceutical sector of Metropolitan Lima.
With the purpose of identifying the causes, in such a way that we have a basis to propose recommendations to contribute to the improvement of the formulation of the costs of the pharmaceutical sector of Metropolitan Lima.
”Regarding a referential framework that integrates: “… More advanced concepts, principles and techniques in supply management that constitute the theoretical approaches directly related to the administration of cost formulation in the pharmaceutical sector of Metropolitan Lima
. Internal and external provisions referring to laws, operating manuals, norms and procedures that govern, regulate and regulate the. The market referred to the supply of suppliers and the human potential of Peru. The regional environment emphasizing the means of transport and communications. The successful experiences of other similar entities observing mistakes that should not be made; through a quantitative-qualitative analysis… ”
5.2. Specific objectives
To achieve the general objective stated in section 5.1. When developing research we must achieve the following specific purposes:
5.2.1. Locate, select and present briefly:
to. Theoretical approaches related to Cost Management and, such as: Concepts, Principles of supply and more advanced techniques.
b. Information on Methods.
At this point we find the cost methodology, the methods used to determine the cost of a product and at the same time help us to have a price policy to be able to compete in the pharmaceutical market.
c. Competition environment
According to the Strategic Plan of the Laboratories, after determining the costs of new products entering the market with introductory prices
d. Tax and International Standards
The Income Tax Law, in Article 62 and IAS 2, establishes the valuation methods accepted tax and financially. The Laboratory uses the “moving average method”, under this method the cost of the stock balance is added to the cost of the acquisitions that enter the stock, in the same way it is done with the units and the total cost is divided by the total of units and gives us as a result the moving average cost and this average cost serves to value and cost the consumption of materials.
F. Successful experiences , such as: Laboratorios Portugal S, A, Arequipa
Based on the conviction to improve the capacity of the formulation of costs and prices They formulated and presented a document that has the purpose of expressing the general technical guidelines that must be taken into account to try to develop a new Organization Model with processes, with quality criteria Total, or with Reengineering applications, within a prototype of «Management for Results», or on the other hand, enter into the demands that contemporary administration demands of us
SAW. HYPOTHESIS FORMULATION
6.1. Main hypothesis
Difficulties arise in the formulation of costs and prices in the pharmaceutical sector of Metropolitan Lima, because:
" … there are applicative empiricisms in the procedures followed, or in the use of techniques used when not adequately applying the most advanced concepts, principles or techniques of supply; or for presenting deficiencies in personnel or for non-compliance with technical processes or internal or external provisions related to the formulation of costs and prices; or for lack of available resources; or for presenting distortions in the formulation of costs and prices in the pharmaceutical sector of Metropolitan Lima … "
6.2. Specific hypotheses.
6.2.1 Specific Hypothesis "a"
Applicative empiricisms are presented in the procedures followed in Formulation of costs and prices in the pharmaceutical sector of Lima
Metropolitan; for not knowing the cost principles; or for not respecting some provisions of the Income Tax law, or for not applying well any International Accounting Standard.
Formula: -X1; A1; - B3; - B4; B7; -: - B9; -B10
Array: 1 = -X; A; -B.
6.2.2. Specific Hypothesis "b"
Noncompliance with the internal provisions referred to , Formulation of costs and prices in the pharmaceutical sector of Metropolitan Lima arises for not having complied with any provision of the Law
Formula: -X3; A3; -B2; -B5; - B6; -B8: -B9
Arrangement: 1 = A; -X; -B.
6.2.3. Specific Hypothesis "c"
There are deficiencies in the responsible personnel involved in; for not respecting or having applied with some errors concepts, or more advanced techniques related to the conduct of the Cost System; or for not having correctly adjusted to the market of supply professionals-specialists or for having executed with some flaws internal provisions related to the Operational Manuals such as: The Organization and Functions Manual, or the Administrative Procedures Manual.
Formula: -X2; A2; -B1; -B4; -B7; -B8; -B9
Arrangement: 4 = A; -B; -X.
6.3.- Variables
6.3.1. Variables and Indicators
Given the crosses that consider the sub-hypotheses of the matrix to pose hypotheses in the present investigation, it is necessary to obtain data from the domains of the following variables:
6.3.1.1. Reality Variables (A)
A1 = Techniques Employed
A2 = Personal
A3 = Updated Information
6.3.1.2. Reference Frame Variables (-B)
a) Theoretical Variables
-B1 = Concepts.
-B2 = Cost Principles.
-B3 = Advanced techniques.
b) Method Variables
-B4 = Cost methodology
-B5 = Price Policies
c) Variables of the Competition Environment
-B6 = Supply and Demand.
-B7 = Advertising Media
d) Variables on Tax Regulations
-B8 = Income Tax Law.
-B9 = International Accounting Standards
e) Variables of Successful Experiences
-B10 = Successful Experiences of Laboratorios Colliere SA.
6.3.1.3. Problem Variable (-X)
-X1 = Applicative empiricisms.
-X2 = Deficiencies.
-X3 = Breaches.
6.3.2. Definition of Variables
6.3.2.1. Definition of Variables of Reality.
A1 = Techniques Employed in the Formulation of Costs and Prices. All the data that in common have the property of communicating regarding that: “ … a technique is a set of rules and operations that facilitate the use of the instruments that help the researcher in the application of the methods belong to the domain of this variable. … ”. This in the Costs does not necessarily mean that there is an improvement; instead there must always be an element of differentiation
A2 = Personal. All the data that in common have the property of explicitly belong to the domain of this variable:
“… To work with people effectively, it is necessary to understand human behavior and have knowledge of the various systems and practices available that can help to obtain a skilled and motivated workforce. At the same time, it is necessary to be aware of economic, technological, social and legal aspects that facilitate or restrict efforts to achieve organizational goals… "
A3 = Updated Information. All the data that in common have the property of specifying norms emanating from devices as an attribute that requires having detailed and updated information belong to the domain of this variable.
6.3.2.2. Definition of Referential Frame Variables (-B).
Theoretical variables.-
-B1 = Concept. All the data that in common have the characteristic of making explicit: “… it is the theoretical originality that enriches scientific development…” belong to the domain of this variable. "… is the articulation of scientific theories…"; "… is the set of images with meaning that we have in our consciousness and from which we help ourselves to identify the observed things…"
-B2 = Cost Principles. All the data that in common have the attribute of explicitly belong to the domain of this variable: “… is a propositional statement that explains a constant of change of the
reality that before has been a law or an axiom; and that it is being used at the beginning of a theoretical development… ”
“… Los Cosos develops a function of information support to the Laboratories and materializes its support with timely and detailed information in decision-making, for the fulfillment of objectives and goals, making use of engineering techniques and various formal sciences and factual… ”
-B3 = Advanced Techniques. All the data that in common have the property to communicate belong to the domain of this variable: "… any application of the advances of human knowledge, for the solution of repetitive, practical problems of life, with solutions already known…"
Method Variables
-B4 = Cost Methodology. All the data that in common have the property to communicate belong to the domain of this variable: “ …
"… At this point we find the cost methodology, the methods used to determine the cost of a product and at the same time it will help us to have a price policy to be able to compete in the pharmaceutical market
1. Valuation Methods
2. Costing Methods
-B5 = Pricing Policies, Pharmaceutical Laboratories, their prices are based on the determination of their predetermined costs and the offer made by their competition
Variable of the Competition Environment
-B6 = Supply and Demand.-
After almost 20 years of economic crisis, the Peruvian economy has begun to reactivate. In the last 10 years, a process of modernization of companies, mainly those located in Lima, has started.
The business park is increasing, especially in services and commerce, not in the industrial one. A redefinition of industrial and technological activities is observed
This favors the Pharmaceutical Industry, where supply and demand are increasingly presented.
-B7 = Advertising Media
The advertising media used by the Pharmaceutical industry are very limited because they are based on a budget, there are very few laboratories that use advertising on television and radio, but mostly their advertising is based on medical visitors who market the products. in hospitals, clinics, private offices and chain stores..
Variables on Tax Regulations
-B8 = Income Tax Law
The Income Tax Law, in Article 62, establishes the valuation methods accepted tax and financially. The Laboratory uses the “moving average method”, under this method the cost of the stock balance is added to the cost of the acquisitions that enter the stock, in the same way it is done with the units and the total cost is divided by the total of units and gives us as a result the moving average cost and this average cost serves to value and cost the consumption of materials.
-B9 = International Accounting Standards
IAS 2 establishes the control of companies' stocks from raw materials to finished products.
-B10 = Successful Experiences
1. Laboratórios Portugal S, A, Arequipa
Based on the conviction to improve the capacity of the formulation of costs and prices They formulated and presented a document that has the purpose of expressing the general technical guidelines that must be taken into account to try to develop a new Organization Model with processes, with quality criteria totally, or with applications of Reengineering, within a prototype of «Management for Results», or on the other hand, enter into the demands that the contemporary administration demands of us,
6.3.2.3. Definition of the Variables of the Problem (-X)
-X1 = Applicative Empiricisms. All the data that in common have the attribute of communicating belong to the domain of this variable: “ … when a researcher faces a part of operational reality that already knows or remembers a series of theoretical-scientific approaches, such as: concepts, laws scientific, axioms, principles, techniques, procedures, algorithms, systems, etc.; Well, those among them who are "atingentes"; that is, that they are directly related to a part or area of reality taken as the object of studies, it allows us to “see” if, in that reality, they are known, if they are well applied… ”,“… if there is any difference, between those two elements, then we have identified a problem and we must name it as such: empiricisms in… "
-X2 = Personnel deficiencies. All the data that in common have the characteristic of communicating that: “ … Se
it is intended to do something in the entity; and, it is done; but with some flaws or errors; consequently we have… deficiencies… ”
6.1.3. Variable Classification.
| VARIABLES | CLASSIFICATIONS | ||||||
| BY THE CAUSAL RELATIONSHIP | BY THE AMOUNT | BY THE HIERARCHY | |||||
| 4 | 3 | two | one | 0 | |||
| A = From Reality. A2 = Techniques Employed
A3 = Personal A4 = Default |
Intervener Intervener.
Intervener. Intervener. |
.No quantity.
No quantity. No quantity. |
T | MM
M |
|||
| -B = From the Referential Framework -B1 = Concept
-B2 = Cost Principles. -B3 = More advanced techniques. -B4 = Cost Methodology. -B5 # NAME? -B6 = Supply and Demand -B7 = Advertising Media. -B8 = Income Tax Law -B9 = International Accounting Standards. -B10 = Successful Lab Experiences. Portugal SA. |
Independent, independent.
Independent. Independent. Independent. Independent. Independent. Independent. Independent. |
No quantity, no quantity.
No quantity. Continuous Quantity. Discreet Amount. Continuous Quantity. No quantity. No quantity. No quantity. |
TT | MM
M M |
PP | TO | |
| -X = Of the Problem -X1 = Applicative Empiricisms. in Followed Procedures and Employed Techniques
-X2 = Deficiencies of trained personnel. -X3 = Breaches of Provisions and Technical Processes |
Dependents. Dependents.
Dependents. |
Discrete Quantity Discrete Quantity
Discreet Amount. |
Legend:
T = Fully Applicable
M = Very Applicable.
A = Applicable.
P = Not Applicable
N = Nothing Applicable
VII METHODOLOGY
7.1 Type of Research
7.1.1. According to its purpose
Applied research
7.1.2. According to its temporal scope
Cross
7.1.3. According to its character
Quantitative-Qualitative
7.1.4. According to its depth
Explanatory
7.2 Level of Research (Statistics)
7.2.1. Universe
The universe of the present investigation includes the sum of all the data of the domains of all the variables that have been identified in numeral 6.3.1; on identification of variables; which are:
“… Procedures followed, techniques used, personnel, internal provisions, technical processes, available resources, concepts, procurement principles, more advanced techniques, supply, means of transportation, means of communication, the state procurement law, operating manuals (MOF, MAPRO), norms of the system of application empiricisms, deficiencies, noncompliance, deficiencies, distortions… ”
7.2.2. Techniques and Instruments and Sources or Informants.
Each Sub Hypothesis must be contrasted from the data of the domains of the variables that each one of them crosses, therefore to be able to contrast them given the crosses of variables considered, to obtain the data of the domains of those variables, we will apply the following techniques, instruments, using the following informants: All the personnel that work in determining costs and prices
a) The technique of documentary analysis. Using, as data collection instruments: textual and summary sheets; having as sources books on Logistics reports and other documents of the Institution, and of similar institutions; that we will use to obtain data from the domains of the variables:
Basic Concepts, Principles of Supplies, More advanced techniques, Provisions of the Income Tax Law, IAS AND, Provisions of the Operating Manuals (MOF. MAPRO),
b) The survey technique. Using a questionnaire as an instrument; resorting as informants to officials and staff working in the various activities of the "Formulation of Costs and Prices in the Pharmaceutical sector of Metropolitan Lima " through which we will apply to obtain data on the domain of the variables:
1) procedures followed
2) techniques used,
3) personal,
4) internal provisions,
5) available resources,
7) catering activities,
7.3. Research Sample
7.3.1. Type of sample applied
a) The total of Informants add up to 100 workers, the adjusted sample determines a size equivalent to 79 servers, however it has been considered that it is convenient to take the TOTAL of the Census Population for the purposes of improving the investigation, which is described as follows:
Total 100 Workers
7.3.2.. Sample size
The formula used to determine the sample size for the informants is as follows:
n = Z 2 pq =
E 2
Where:
N = 100 = Population: Number of servers
n = Value of the initial (preliminary) sample
n o = Fitted Sample
Z = 1.96 = For a confidence level of 95%
E = 5% = Standard Error
p = 50% = Probability in favor
q = 50% = Probability against
The project has determined the optimal sample size as follows:
to. Initial Size or without Adjustments:
n = (1.96) 2 (0.50) (0.50) = 0.9604 = 384
(0.05) 2 0.025
b. Definitive Sample Size, or Fitted Sample:
|
|
|
n 384
1 + n - 1 1 + 384 - 1
N 100
Therefore the adjusted sample is 79
7.4 Data collection techniques
The data obtained through the application of the indicated techniques and instruments (item 6.3.2.) Will be processed through the computerized computer program; and with them the crossings that consider the sub hypotheses will be made; and with percentage details, with priority in their order of relevance from highest to lowest; This information will be supported through charts, graphs, etc. Therefore, the results will demonstrate a reality that must be analyzed to contrast each sub hypothesis and by extension the Global Hypothesis.
7.5 Analysis Techniques
a) Regarding the information that will be presented as summaries, charts, graphs, etc. objective assessments are made. The appreciations corresponding to information from the domain of variables that have been crossed in a certain sub hypothesis, these will be used as premises to test that sub hypothesis.
b) The result of the testing of each sub hypothesis (which may be total test, partial test, partial test or total test) will give basis for formulating a partial conclusion (that is, we will have as many conclusions, partial as we have raised sub hypotheses). The partial conclusions, in turn, are used as premises to test the global hypothesis.
c) The result of the test of the global hypothesis, (which can also be total test, partial test and test or total test) will give us the basis to formulate the general conclusion of the investigation.
d) The findings and conclusions resulting from the analysis will support each part of the proposed solution to the new problem that led to the start of the investigation.
7.6. Hypothesis testing.-
a) Hypothesis
H 0: Laboratory workers know the cost principles in a proportion equal to 0.5
H 1: Laboratory workers know the cost principles in a proportion less than 0.5
b) Level of Significance
We will use a
1. Field Work
The result of the Survey will be used (Total population)
2. Test or Statistician Function
The Binomial test will be used for a large sample, that is:
N> 25 with an approximation to the normal distribution, whose statistic is as follows:
Where:
X: The proportion of Workers who do not know the principles of supply.
Q: The optimal ratio that is 0.05.
Q: Difference of the Optimal Ratio that is to say 1 - P = 0.05.
N: The Population that in this case is 100.
Decision
| Group | Category | Cases | Observed proportion | Proof ratio | P - Value |
| Group 1 | Yes | 0.5 | 0.012 | ||
| Group 2 | Not | ||||
| Total | 100 | one |
In group 1 it will be observed that they know the principles of supply
In group 2 it will be observed that they do not know the supply principles
Using the Binomial test we can assure with 95% confidence (P = 0.012 <0.05) that the workers of the Laboratories are unaware of the principles of Costs.
7.7. Data processing techniques
a) The Results: will be obtained using the " Descriptive Statistics" through the statistical charts and graphs, which are shown and explained.
b) Validation of Results: Hypothesis - Sub Hypothesis
The validation will be carried out through Inferential Statistics, using the statistical tool: Binomial Hypothesis Test which allows to test the Hypothesis based on its DICOTOMIC qualitative variables, which present two options. This test will be applied to each of the independent variables of the Referential Framework and to the variables of reality, but not to the variables of the problem.
This binomial test allows us to validate what is stated in the sub hypotheses described in section 4.4.2. and indicated in annex Nº 4.
c) In Conclusion, the sub hypotheses will be categorically validated, the same ones that by the depth of their explanations are supported, and will demonstrate by themselves in the corresponding chapter, as well as by the logical analysis of the study being valid for this type of Research.
Binomial statistical test However, without wishing to redound but in demonstrating that this type of research study also for the purpose it pursues, for its character and depth and the characteristics shown by the research study, a special study has also been prepared and The Binomial statistical test will be applied , for which all the variables of the referential framework and the variables of reality will have to be dichotomized.
VIII SCHEDULE
8.1. Schedule of activities
| ACTIVITIES | TIME (Months) | |||||||||||
| one | two | 3 | 4 | 5 | 6 | |||||||
| 1) Preparation of the Research Plan | * | |||||||||||
| 2) Preparation and testing of instruments | ||||||||||||
| 3) Collection of data | ||||||||||||
| 4) Data processing | ||||||||||||
| 5) Analysis of information | ||||||||||||
| 6) Testing the Hypothesis | ||||||||||||
| 7) Formulation of solution proposals | ||||||||||||
| 8) Preparation of the Final Report | ||||||||||||
| 9) Corrections to the Final Report | ||||||||||||
| 10) Presentation | ** | |||||||||||
| 11) Support | *** | |||||||||||
| 12) Graduation | **** |
IX. BUDGET
9.1. Human Resources.-
The execution of this research study requires professional personnel and their respective economic stimulus for the responsibility they will have in the execution of the Project. The budget treatment is by the Non-Personal Services modality, according to details and the following valuation:
NON-PERSONAL SERVICES
| Surnames and names | Specialty | Dedication | Stimulus |
| Felipe Zegovia Giribadi | Administrative Engineer Master Management Emp. | Full time | US $ 1000 |
| Luis Delgado Razuri | Logistics Expert Administrative Engineer | Full time | US $ 500 |
| Randy Suat Velmore | Administrative Engineer Analyst WHO | Full time | US $ 500 |
$ 2,000
9.2. GOODS
a) Consumer Goods
| Description | Quantity | Total cost |
| Stationery | Various | 300 |
| teaching material | Various | 100 |
| PAD material | Various | 100 |
| Internet services | Various | 200 |
| Photocopy Service | Various | 100 |
| Local mobility | Various | 100 |
| Publication of the Final Report | 50 copies | 100 |
| Unforeseen | 100 |
$ 1,500
b) Investment assets
It is made up of the minimum equipment required and partially available, for cabinet work.
| Description | Quantity | Unit cost | Total cost |
| Computer equipment | 01 | 1,200 | $ 1,200 |
| Executive desk | 01 | 150 | 150 |
| Swivel Armchair | 01 | 100 | 100 |
| Work Table-conference | 01 | 200 | 200 |
| Executive chairs | 06 | 100 | 600 |
| Bibliographic material | 01 | 200 | 200 |
$ 2,450
9.3. SERVICES
This item is made up of the payment of specialized advice, of a high professional level, experts in Rationalization or Improvement or Modernization of administrative systems, as well as experts in logistics, who will review and suggest recommendations in the planning and preparation stages of the final version of the report..
| Description | Quantity | Unit cost | Total cost |
| Specialized Advice | 02 | 600 | $ 1,200 |
9.4 BUDGET
The total budget, estimated for the project, amounts to the sum of US $ 7,150
Expenditure Category: 6 CAPITAL EXPENSES, Generic Spending Group: 5 Investments
Being the specific of the Expense included:
27 Non-personal services
30 Consumer Goods
33 Consulting Services and
5.1 Equipment and Durable Goods
Whose amounts are presented below.
| Expenditure Category | 6 Capital Expenditure | US $ 7,150 |
| Generic Expenditure Group | 015 Investments | 7,150 |
| Specific Spending | 27 Non-Personal Services 30 Consumer Goods
33 Consulting Services 51 Equipment and Durable Goods |
2,000 1,500
1,200 2,450 |
9.5. FINANCING
| a) With Own Resources b) With Resources from Lab Colliere SA.) or With Bank Financing
C) With External Resources |
$ 2,000 2,450
1,500 1,200 |
X. BIBLIOGRAPHIC REFERENCE
1. RALPH S.POLIMENI. FRANK J. FABOZZI. ARTHUR H. ADELBERG.
Cost accounting
Concepts and Applications for General Decision Making.
Third Edition - 1995
Editor: Martha Edna Suarez R.
Printed: Panamericana Formas e Impresos SA Colombia
2. CHARLES T. HORNGREN - GEORGE FOSTER
Cost Accounting - A Management Approach
Sixth Edition - 1991
Editor in Spanish. Hugo Acevedo Espinoza
Printed: Prentice - Hall Hispano Americana SA México
3. GLEN A. WELSH
Utilities Planning and Control
Third Edition - 1990
Edition: Dossat SA
Printed: Cali Colombia
4. JAMES A CASHIN
Superior Accounting - Volumes I and II
Third Edition - 1988
Editorial. Technical and Scientific Centrun Editions.
Printed: Madrid - Spain
5. FRANCISCO CHOLVIS
Organization of Costs and Balances
Fifth Edition - 1980
Publisher: El Ateneo
Printed: Parthenon - Argentina
6. INTERNATIONAL STANDARDS OF ACCOUNTING
College of Accountants and Monthly News.
7. KNIGHT STUDY BUSTALLY
Tax Manual and monthly information
8. INCOME TAX
Legislative Decree No. 774 and modifications
Supreme Decree No. 054-99-EF
Legislative Decree No. 949
Supreme Decree No. 179-2004
9. GENERAL COMPANY LAW AND ITS REGULATIONS
Law No. 26887 - Published on December 09, 1997
10. INTERNAL LABORATORY REPORTS
| ANNEX 6 CONSISTENCY MATRIX TITLE: "THE ACCOUNTING OF COSTS AS A MODEL GENERATOR OF INFORMATION FOR THE FORMULATION OF COSTS AND PRICES IN THE PHARMACEUTICAL SECTOR OF METROPOLITAN LIMA" | ||||
| PROBLEMS | OBJECTIVES | HYPOTHESIS | VARIABLES | METHODOLOGY |
| MAIN PROBLEM Do applicative empiricisms, breaches and deficiencies arise or occur in the formulation of costs and prices in the pharmaceutical sector of Metropolitan Lima?
Selection criteria of the Problem (Annex 1) This problem has been selected taking into account the following criteria: · This problem has parts not yet solved · The researcher has access to the data. · It is the one that is repeated more frequently. · Negatively affects the image of the entity. · Increases the entity's costs. Propositional Formulation of the Problem The problem has 3 parts with the following priorities:
3. Deficiencies in staff. |
GENERAL OBJECTIVE “To analyze the difficulties of cost accounting for the formulation of costs and prices, in order to identify the causes, so that we have a basis to propose recommendations to contribute to the improvement in the formulation of costs and prices in the pharmaceutical sector Lima Metropolitana ” | GENERAL HYPOTHESIS "… There are applicative empiricisms, breaches and deficiencies in the formulation of the costs and prices of Metropolitan Lima and its interrelation with the national pharmaceutical market that hinder improvement in the pharmaceutical sector…" | VARIABLES Variable identification.
Given the crosses that consider the sub-hypotheses of the matrix to pose hypotheses in the present investigation, it is necessary to obtain data from the domains of the following variables: |
TYPE OF STUDY INVESTIGATION 1.- According to its purpose
Applied research 2.- According to its Temporary Scope Cross 3.- According to its Character Quantitative-Qualitative 4.- According to its Depth Explanatory 5.- Universe- The universe of the present investigation, includes the sum of all the data of the domains of all the variables that have been identified in numeral 6.1.1 on identification of the variables which are: |
| Interrogative Formulation of the Problem First Part.- (Applicative Empiricisms in Employed Techniques)
a) What are the theoretical approaches directly related to the formulation of costs and prices in the Lima Metropolitan pharmaceutical sector? b) How are these theoretical approaches known, respected and applied in the formulation of costs and prices in the Lima Metropolitan pharmaceutical sector? c) Is there evidence of empiricism among those responsible for formulating costs and prices in the Lima Metropolitan pharmaceutical sector? d) What are the application empiricisms incurred by those responsible for formulating costs and prices in the Lima Metropolitan pharmaceutical sector? e) What are the causes that explain these empiricisms? |
Specific Objectives First Specific Objective:
"… Determine the application empiricisms in techniques used, in order to identify the causes, so that we have a basis to correct it and propose recommendations to contribute to the improvement of these institutions in the Lima region…" |
Sub Hypothesis. (Annex 04) 1. Sub hypothesis “a”
Applicative empiricisms are presented in the procedures followed in the; formulation of the costs and prices of Metropolitan Lima and its interrelation with the national pharmaceutical market for not knowing more advanced techniques; Methodology of costs as well as pricing policies, limiting the use of advertising media and at the same time the lack of knowledge of the International Accounting Standards is presented and the models of successful experiences of Laboratories from other Regions are not followed. |
Minority Cause 1. Reality Variables (A)
A1 = Procedures Followed. A2 = Updated Information A3 = Personal |
"… Procedures followed, updated information, personnel, concepts, cost principles, advanced techniques, cost methodologies, pricing policies, supply and demand, advertising media, Income Tax Law, International Accounting Standards, successful experience of Laboratorios Portugal, Application Empiricism, Breaches and Deficiencies ” |
| Second Part.- (Non-compliance with information) a) What are the technical provisions and processes that you are obliged to comply with in formulating the costs and prices of Metropolitan Lima?
b) How are the technical processes applied in the formulation of the costs and prices of Metropolitan Lima? c) Are there breaches that affect the achievement of the objectives? d) What are the most common breaches? e) What are the reasons for these breaches? |
Second Specific Objective: “… To recognize the I ncompliance in the technical processes in order to comply with the requested information and improve in the formulation of the costs and prices of Metropolitan Lima…” | 2.Sub hypothesis "b" Noncompliance is evidenced in the; formulation of the costs and prices of Metropolitan Lima for not presenting updated information, for not knowing the principles of costs and pricing policies that can alter the supply and demand of products and at the same time for not applying the corresponding tax regulations | Majority Cause 2. Referential Frame Variables (-B)
a) Theoretical Variables -B1 = Concepts. -B2 = Cost Principles -B3 = Advanced techniques. b) Method Variables -B4 = Cost methodology -B5 = Price Policies c) Variables of the Competition Environment -B6 = Supply and Demand -B7 = Advertising Media. d) Variables on Tax Regulations -B8 = Income Tax Law -B9 = International Accounting Standards e) Variables of Successful Experiences -B10 = Successful Experiences of Laboratorios Portugal SA. From Arequipaades. |
Techniques and instruments and Sources or Informants (Annex 5) To obtain the data of the domains of these variables, we will apply the following technical instruments, resorting to the following informants. All personnel working in the cost system |
Henry Mettcalfe. MANUFACTURING COST:
Mario Ibañez Machicao. Cost Management Editora URP First Edition, Lima 1999. Page 50.
PROMPEX, Research Work of the study of the Supply and Demand of the Pharmaceutical Sector Latin Pharma Edition 2003 Pag. 48.
Glen A Welch Utilities Planning and Control. Third Edition, Dossat Edition 1998. Page 163.
C. BARDAL TOWERS; Basic Orientations of Scientific Research Methodology; ED. Books and Publications Lima Séptima EDICA. 2000; P. 80
RUÍZ MARQUILLO Darwin. Person Administration. ED. Argentina. Trujillo. Peru. 1987. pp. 23 and 24.
C. BARDAL TOWERS; Basic Orientations of Scientific Research Methodology; ED. Books and Publications Lima Séptima EDICA. 2000; Page 80 Same as (25); Page No. 80
CASTLE MALPARTIDA Polo Humberto. A sufficient task for everyone. Ed. Adecsa. First Edition, Lima 1998. Págs Ídem a (123); Page No. 166
Ditto, (10); P. 53
Ditto, (10); P. 36
GENTLEMAN ROMERO Alejandro. Scientific Research Methodology: designs with explanatory hypotheses. Ed. Udegraf. Lima 2000 (Pages 126 and 127).
CORNEJO Y ROSADO Miguel Ángel. Total Quality and Leadership. Ed.Grat. 4th Ed. Mexico 1995. Page 131
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