Bibliographic citations
Sánchez, L., Mendoza, N. (2018). Sistema de Costeo ABC y su influencia en la gestión empresarial de las medianas y pequeñas empresas textiles comercializadoras de productos de merchandising, Lima 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625773
Sánchez, L., Mendoza, N. Sistema de Costeo ABC y su influencia en la gestión empresarial de las medianas y pequeñas empresas textiles comercializadoras de productos de merchandising, Lima 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/625773
@misc{sunedu/3008690,
title = "Sistema de Costeo ABC y su influencia en la gestión empresarial de las medianas y pequeñas empresas textiles comercializadoras de productos de merchandising, Lima 2017",
author = "Mendoza Soto, Nikitza Brigyth",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
The present Work of Professional Sufficiency is a research based on primary and secondary sources, whose purpose is to evaluate the influence of the Activity-Based Costing (ABC) system in the Business Management in the textile Micro and Small Enterprises (MSE and MYPE for its spanish acronyms) dedicated to the merchandising business in the year 2017 in Lima. The first chapter is composed of the theoretical framework, which is necessary to analyze the diverse interpretations and points of view of the experts in the subject; this will allow validated the analysis and the diagnoses related to the Activity-Based Costing (ABC) system and its influence in the business management. The second chapter is about the approach of the problem where the justification of the present research under the current conjuncture is developed. Likewise, the definition of the objectives for solve the proposed problems and the validation the hypotheses of the present work are considered as part of this section. The third chapter, the methodology to support the position regarding the present investigation is presented. The fourth chapter consists of the development of the applicative case of the company L & N S.R.L, as well as the application of the instruments and the results obtained according to the methodology chosen for the investigation, which will support the hypothesis of the present work. Finally, the fifth chapter will develop the qualitative and quantitative analysis of the results in order to issue the final conclusions and recommendations in this research work.
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