Resumo

CARPIO-VALENCIA, Fortunato Edmundo. Standard costs to optimize the profitability of handmade producers of cheese: PROLAC AYMARA case. Dyna rev.fac.nac.minas [online]. 2019, vol.86, n.210, pp.262-269. ISSN 0012-7353.  https://doi.org/10.15446/dyna.v86n210.77995.

In Peru, the artisan cheese producers has increased, however, they do not have a cost system to optimize the resources used and produce quality products, due to this the research aims to know the tasks that are carried out and to propose a standard cost system to increase profitability. In the research the case of PROLAC AYMARA, individual producer of Paria type cheese, located in the Province and Department of Puno, has been considered. The research uses descriptive, explanatory methods, techniques such as observation; documental review and other relevant research are applied. The results allow to know the standards of the elements of milk cost, raw material, labor and to fix them in an optimal way. In conclusion, by means of the standard costs, the production costs of Paria type cheese are determined in advance, resources and production are optimized and the profit of the producer under study is increased.

Palavras-chave : standard costs; production; milk; utility; quality; handmade.

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