Análisis de los efectos contables y administrativos, en la propuesta para la implementación del sistema de costos ABC en el proceso productivo del sector artesanal de jeans en la ciudad de Cuenca periódo 2014. Caso práctico: Fábrica Peralta Denin Jeans

El presente trabajo busca mejorar la gestión de los costos, analizando la posibilidad de realizar una propuesta de implementación del Sistema de Costos ABC en la Fábrica Peralta Denin Jeans, con el fin de mejorar el control de sus costos indirectos, ya que el sistema de costos ABC nos permite tener mayor precisión en la asignación de los costos y nos ayuda a distribuir los Costos Indirectos de Fabricación en función de los recursos que se han consumido por cada actividad. Nuestro trabajo está compuesto por cuatro partes: Capítulo uno inicia con la parte teórica en cuanto se refiere a los aspectos generales del sector artesanal de pantalones jeans; Capítulo dos hace referencia al marco teórico sobre el Sistema de Costos ABC donde podemos ver las ventajas y desventajas de su implementación; los dos últimos capítulos se conoce a fondo el sistema actual el cual hace mención de los costos por Órdenes de Producción utilizados por la fábrica. Finalmente aplicaremos el sistema de costos ABC reconociendo los centros de costos en la parte Productiva y Administrativa en las cuales se realizan distintas actividades indirectas con sus correspondientes costos, los cuales obtuvimos mediante entrevistas y datos contables para así poder distribuirlos a las actividades en función de parámetros seguidamente distribuimos el costo de las actividades hacia los productos basándonos en los Cost- Drivers recopilados y así poder obtener los Costos Indirectos de Fabricación según el método ABC.This seeks to improve cost management, analyzing the possibility of a proposal to implement the ABC Cost System in the Factory Denim Jeans Peralta, in order to improve control of indirect costs, since the system Cost ABC gives us more accurate allocation of costs and help us distribute Manufacturing overhead costs depending on the resources consumed by each activity. Our work consists of four parts: Chapter One begins with the theoretical part as regards the general aspects of the craft sector jeans; Chapter Two refers to the theoretical framework on ABC Cost System where we can see the advantages and disadvantages of its implementation; the last two chapters the current system which makes mention of the costs for production orders used by the factory. Finally apply the ABC costing system recognizing the cost centers in the Production and Administrative part in which various indirect activities with corresponding costs are made, which we obtained through interviews and accounting data in order to distribute the activities according to parameters then we distribute the cost of activities to products based on the COST-Drivers collected and thereby obtain Manufacturing overhead costs according to theABC method.Contador Público AuditorCuenc

Global variation in postoperative mortality and complications after cancer surgery: a multicentre, prospective cohort study in 82 countries

© 2021 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY-NC-ND 4.0 licenseBackground: 80% of individuals with cancer will require a surgical procedure, yet little comparative data exist on early outcomes in low-income and middle-income countries (LMICs). We compared postoperative outcomes in breast, colorectal, and gastric cancer surgery in hospitals worldwide, focusing on the effect of disease stage and complications on postoperative mortality. Methods: This was a multicentre, international prospective cohort study of consecutive adult patients undergoing surgery for primary breast, colorectal, or gastric cancer requiring a skin incision done under general or neuraxial anaesthesia. The primary outcome was death or major complication within 30 days of surgery. Multilevel logistic regression determined relationships within three-level nested models of patients within hospitals and countries. Hospital-level infrastructure effects were explored with three-way mediation analyses. This study was registered with ClinicalTrials.gov, NCT03471494. Findings: Between April 1, 2018, and Jan 31, 2019, we enrolled 15 958 patients from 428 hospitals in 82 countries (high income 9106 patients, 31 countries; upper-middle income 2721 patients, 23 countries; or lower-middle income 4131 patients, 28 countries). Patients in LMICs presented with more advanced disease compared with patients in high-income countries. 30-day mortality was higher for gastric cancer in low-income or lower-middle-income countries (adjusted odds ratio 3·72, 95% CI 1·70–8·16) and for colorectal cancer in low-income or lower-middle-income countries (4·59, 2·39–8·80) and upper-middle-income countries (2·06, 1·11–3·83). No difference in 30-day mortality was seen in breast cancer. The proportion of patients who died after a major complication was greatest in low-income or lower-middle-income countries (6·15, 3·26–11·59) and upper-middle-income countries (3·89, 2·08–7·29). Postoperative death after complications was partly explained by patient factors (60%) and partly by hospital or country (40%). The absence of consistently available postoperative care facilities was associated with seven to 10 more deaths per 100 major complications in LMICs. Cancer stage alone explained little of the early variation in mortality or postoperative complications. Interpretation: Higher levels of mortality after cancer surgery in LMICs was not fully explained by later presentation of disease. The capacity to rescue patients from surgical complications is a tangible opportunity for meaningful intervention. Early death after cancer surgery might be reduced by policies focusing on strengthening perioperative care systems to detect and intervene in common complications. Funding: National Institute for Health Research Global Health Research Unit

Effects of hospital facilities on patient outcomes after cancer surgery: an international, prospective, observational study

© 2022 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY 4.0 licenseBackground: Early death after cancer surgery is higher in low-income and middle-income countries (LMICs) compared with in high-income countries, yet the impact of facility characteristics on early postoperative outcomes is unknown. The aim of this study was to examine the association between hospital infrastructure, resource availability, and processes on early outcomes after cancer surgery worldwide. Methods: A multimethods analysis was performed as part of the GlobalSurg 3 study—a multicentre, international, prospective cohort study of patients who had surgery for breast, colorectal, or gastric cancer. The primary outcomes were 30-day mortality and 30-day major complication rates. Potentially beneficial hospital facilities were identified by variable selection to select those associated with 30-day mortality. Adjusted outcomes were determined using generalised estimating equations to account for patient characteristics and country-income group, with population stratification by hospital. Findings: Between April 1, 2018, and April 23, 2019, facility-level data were collected for 9685 patients across 238 hospitals in 66 countries (91 hospitals in 20 high-income countries; 57 hospitals in 19 upper-middle-income countries; and 90 hospitals in 27 low-income to lower-middle-income countries). The availability of five hospital facilities was inversely associated with mortality: ultrasound, CT scanner, critical care unit, opioid analgesia, and oncologist. After adjustment for case-mix and country income group, hospitals with three or fewer of these facilities (62 hospitals, 1294 patients) had higher mortality compared with those with four or five (adjusted odds ratio [OR] 3·85 [95% CI 2·58–5·75]; p<0·0001), with excess mortality predominantly explained by a limited capacity to rescue following the development of major complications (63·0% vs 82·7%; OR 0·35 [0·23–0·53]; p<0·0001). Across LMICs, improvements in hospital facilities would prevent one to three deaths for every 100 patients undergoing surgery for cancer. Interpretation: Hospitals with higher levels of infrastructure and resources have better outcomes after cancer surgery, independent of country income. Without urgent strengthening of hospital infrastructure and resources, the reductions in cancer-associated mortality associated with improved access will not be realised. Funding: National Institute for Health and Care Research