Bibliographic citations
Mendo, C., Guevara, K. (2024). Sistema de costeo ABC y su impacto en la rentabilidad de una empresa de Joyería en Cusco, 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/683125
Mendo, C., Guevara, K. Sistema de costeo ABC y su impacto en la rentabilidad de una empresa de Joyería en Cusco, 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/683125
@misc{renati/1032750,
title = "Sistema de costeo ABC y su impacto en la rentabilidad de una empresa de Joyería en Cusco, 2023",
author = "Guevara Paliza, Kevin",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
This research analyzes the implementation of the ABC costing system in a jewelry store that uses a traditional costing system, which generates difficulties in correctly allocating indirect costs, identifying activities, cost drivers and optimizing resources. In addition, the main objective of this work is to determine if the activity based costing ABC system impacts on the profitability of a jewelry company in Cusco in the year 2023, and then to propose alternatives for improvement in the costing system and decision-making. Likewise, a qualitative methodology was used through interviews with costing experts and jewelry workers. In this regard, the results indicate that implementing the ABC costing methodology is a viable and feasible alternative to improve profitability, since it allows a more precise allocation of indirect costs and a better identification of activities. Finally, one of the key recommendations is to hire an external consultant for the implementation of the ABC costing system with specialized software.
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