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Bibliographic Details
Main Author:	Rosana Meleán Romero
Format:	Artículo científico
Language:	es
Published:	Universidad del Zulia 2019
Subjects:	Multidisciplinarias (Ciencias Sociales) ganadería bovina Gestión de costos costos de producción procesos de producción sistema de acumulación de costos
Online Access:	https://www.redalyc.org/articulo.oa?id=28062322020 https://www.redalyc.org/journal/280/28062322020/ https://www.redalyc.org/journal/280/28062322020/html/ https://www.redalyc.org/journal/280/28062322020/28062322020.epub https://www.redalyc.org/journal/280/28062322020/movil
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Gestión de costos de producción en ganadería bovina del Municipio Valmore Rodríguez, Zulia-Venezuela Rosana Meleán Romero María Alejandra Ferrer Jonathan Alberto Campos Trigoso Multidisciplinarias (Ciencias Sociales) ganadería bovina Gestión de costos costos de producción procesos de producción sistema de acumulación de costos Se analiza la gestión de costos de producción en ganadería bovina doble propósito del municipio Valmore Rodríguez, estado Zulia. Se recurrió al conocimiento científico asumiendo concepciones sistémicas, enmarcadas en el paradigma cuantitativo. Desde la perspectiva teórico-documental, se discutieron documentos especializados; esto permitió diseñar un instrumento de recolección de información, aplicado en 36 unidades de producción. Los procesos de producción desarrollados no se encuentran documentados y presentan los siguientes resultados por etapas desarrolladas en las unidades estudiadas: Gestación (33%), crianza (72%) y ordeño (92%), no se realiza la actividad de levante; de ellos derivan productos como leche (36%), carne (5%) y ambos (58%); no existen registros contables de operaciones productivas (97%), ni se disponen de sistemas de acumulación de costos, ni de estructuras de costo (100%). Concluyendo que no se lleva a cabo una gestión de costos de manera formal, los costos de producción no se contabilizan, como consecuencia de la falta de registros productivos y contables, siendo evidente la inexistencia de sistemas de acumulación y estructuras de costos que permitan tomar decisiones básicas sobre factores productivos y su incorporación o mantenimiento en las unidades de producción; es decir no son gestionados de manera formal. 2019 artículo científico 1315-9518 https://www.redalyc.org/articulo.oa?id=28062322020 https://www.redalyc.org/journal/280/28062322020/ https://www.redalyc.org/journal/280/28062322020/html/ https://www.redalyc.org/journal/280/28062322020/28062322020.epub https://www.redalyc.org/journal/280/28062322020/movil es http://www.redalyc.org/revista.oa?id=280 Revista de Ciencias Sociales (Ve) application/pdf Universidad del Zulia Revista de Ciencias Sociales (Ve) (República Bolivariana de Venezuela) Num.4 Vol.XXV

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// 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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