Bibliographic citations
Pomazongo, M., Barrantes, F. (2024). Asignación de costos indirectos y su impacto en las ventas de las Mypes del sector restaurante pollerías de San Juan de Miraflores, año 2023 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/673275
Pomazongo, M., Barrantes, F. Asignación de costos indirectos y su impacto en las ventas de las Mypes del sector restaurante pollerías de San Juan de Miraflores, año 2023 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/673275
@misc{sunedu/3626606,
title = "Asignación de costos indirectos y su impacto en las ventas de las Mypes del sector restaurante pollerías de San Juan de Miraflores, año 2023",
author = "Barrantes Torres, Francisco",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The present research work: Allocation of indirect costs and their impact on the sales of the Mypes of the restaurant sector pollerías of San Juan de Miraflores year 2023, was carried out with the main objective of demonstrating that the absence or an inadequate distribution of indirect costs have a substantial impact on sales, in addition, it is intended that with the knowledge entrepreneurs can make their businesses sustainable against the adversities of competitiveness because it is a sector that is in constant economic growth, since Peru is one of the countries recognized worldwide for its gastronomy. The research was conducted under an explanatory scope and with a non-experimental cross-sectional methodology with a quantitative and qualitative approach in which data collection techniques such as surveys and interviews were used. In addition, a sample size of 31 representatives of the MSEs was established as a quantitative approach. A sample of 03 specialists from the poultry restaurant sector was also used for the qualitative approach. Likewise, a significance level of 0.045 was obtained as quantitative result, being this less than 0.05, therefore the general hypothesis was proved. In addition, as qualitative results, it was concluded from the interviews that most of the interviewees affirmed that the allocation of indirect costs has a direct relationship with sales, because an incorrect allocation of indirect costs has repercussions on the total and unit cost of production and this has an impact on both the determination of the sales price and the volume of sales in the Mypes of the San Juan de Miraflores chicken restaurant sector.
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