Sistemas de costeo y objeto de costo producto en supermercados

Juan J. Castro A.


This research aims to determine the product cost object to supermarkets in Venezuela. The methodology is explanatory, in correlation with the Pearson chi-square and Padrón’s VIE model (2001), and a Likert scale instrument was employed. Results: Unaware of what cost object is, supermarkets do not use cost systems, though some manage elements of quality. There is a correlation of: 19.67% between the variables, objet cost and quality management; 21.29% between variables, quality management or knowledge for continuous improvement, and the need to design new services or improve existing ones; 12.82% indicate significance between organizational structure and their certificates of quality; 24.13% assign costs consistent with a structure for operating processes. In conclusion, considered costs of the period will be direct and indirect costs of the product when the service constitutes the main cost object, and merchandise facilitating goods.

Palabras clave

Sistemas de costeo; objetos de costos; empresas de distribución comercial; supermercados

Texto completo:


Enlaces refback

  • No hay ningún enlace refback.

Depósito Legal Electrónico 201202ME4097  E-ISSN 2244-8772

Creative Commons License
Todos los documentos publicados en esta revista se distribuyen bajo una
Licencia Creative Commons Atribución -No Comercial- Compartir Igual 4.0 Internacional.
Por lo que el envío, procesamiento y publicación de artículos en la revista es totalmente gratuito.