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Autore principale:	Dairon Rojas H.
Natura:	Artículo científico
Lingua:	es
Pubblicazione:	Universidad de los Andes 2022
Soggetti:	Administración y Contabilidad costo cálculo análisis Acumulación procedimiento
Accesso online:	https://www.redalyc.org/articulo.oa?id=25773955009 https://www.redalyc.org/journal/257/25773955009/ https://www.redalyc.org/journal/257/25773955009/html/ https://www.redalyc.org/journal/257/25773955009/25773955009.epub https://www.redalyc.org/journal/257/25773955009/movil https://doi.org/10.53766/ACCON/2022.01.45.08
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Perfeccionamiento del proceso de acumulación y cálculo del costo en unidades avícolas Dairon Rojas H. Arístides Pelegrín M. Dariel Rojas H. Leo A. Acosta R. Administración y Contabilidad costo cálculo análisis Acumulación procedimiento La gestión empresarial basada en los costos que intervienen en los procesos de producción sean directos o no, permiten el estudio de diversas actividades que incorporan valor para la correcta determinación de la estructura de los costos y, suministrar un proceso analítico. La investigación tributa a la fundamentación teórica del desarrollo del sistema de costos por procesos, y se propone un procedimiento para el perfeccionamiento de la acumulación y cálculo del mismo, en la producción de huevos y carne de aves, contribuyendo a mejorar la toma de decisiones en las Unidades Avícolas, de Pinar del Río, Cuba, para obtener una correcta eficacia y eficiencia en los resultados propuestos. Dado el carácter centralizado de le economía cubana, se asumió el proceso de acumulación de costos desde una perspectiva tradicional, se podrá observar una incidencia directa en los patrones de reparto y en los propios centros de decisión y asignación de los costos. 2022 artículo científico 1316-8533 https://www.redalyc.org/articulo.oa?id=25773955009 https://www.redalyc.org/journal/257/25773955009/ https://www.redalyc.org/journal/257/25773955009/html/ https://www.redalyc.org/journal/257/25773955009/25773955009.epub https://www.redalyc.org/journal/257/25773955009/movil https://doi.org/10.53766/ACCON/2022.01.45.08 es http://www.redalyc.org/revista.oa?id=257 Actualidad Contable Faces application/pdf Universidad de los Andes Actualidad Contable Faces (República Bolivariana de Venezuela) Num.45 Vol.25

if (filemtime($filename) + $maxlifetime < time()) { unlink($filename); $count++; } } return $count; } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ protected function saveSession($sessId, $data): bool { $sessFile = $this->path . '/sess_' . $sessId; if ($handle = fopen($sessFile, 'w')) { $return = false; // Lock the file for exclusive access to avoid issues with multiple // processes writing session simultaneously: if (flock($handle, LOCK_EX)) { $return = fwrite($handle, $data); // Make sure that there's no trailing data by truncating the file to // the correct length: ftruncate($handle, strlen($data)); fflush($handle); flock($handle, LOCK_UN); } fclose($handle); if ($return !== false) { return true; } } // If we got this far, something went wrong with the file output... // It is tempting to throw an exception here, but this code is called // outside of the context of exception handling, so all we can do is // echo a message.

// Anecdotal testing Today and Yesterday seems to indicate destroy() // is called by the garbage collector and everything is good. // Something to keep in mind though. return 0; } /** * Write function that is called when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ public function write($sessId, $data): bool { if ($this->writesDisabled) { return true; } return $this->saveSession($sessId, $data); } /** * A function that is called internally when session data is to be saved. * * @param string $sessId The current session ID * @param string $data The session data to write * * @return bool */ abstract protected function saveSession($sessId, $data): bool; }

* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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Environment & details: