Citas bibligráficas
Vera, L., (2024). Propuesta del sistema de costos ABC para mejorar la toma de decisiones en FELDECON EIRL, Trujillo – 2022 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/22713
Vera, L., Propuesta del sistema de costos ABC para mejorar la toma de decisiones en FELDECON EIRL, Trujillo – 2022 []. PE: Universidad Nacional de Trujillo; 2024. https://hdl.handle.net/20.500.14414/22713
@misc{renati/1042929,
title = "Propuesta del sistema de costos ABC para mejorar la toma de decisiones en FELDECON EIRL, Trujillo – 2022",
author = "Vera De Paz, Luis Enrique",
publisher = "Universidad Nacional de Trujillo",
year = "2024"
}
ABSTRACT The general objective of this research is to propose the ABC Costing system to improve decision making in the company FELDECON EIRL, Trujillo - 2022, located in Trujillo. A non-experimental study design with a quantitative approach was adopted to evaluate the impact of ABC Costing on the company's decision-making. The population was FELDECON EIRL and the general manager, the administrator and the accountant were interviewed. The methodology combined qualitative and quantitative techniques, using interviews and documentary analysis of financial data. The results revealed that the implementation of the ABC system provided a more accurate allocation of indirect costs, improving operational efficiency and business productivity. Areas for improvement were identified and adjustments in fuel sales prices were proposed, which could increase the company's competitiveness and profitability. When presenting the calculation of the ABC costing, in comparison with the traditional costing system, it was shown that the profits obtained better results, presenting a projected net profit of up to S/162,945.02 for 2024, compared to S/ 97,078.00 in 2023 and S/ 55,447.00 in 2022, concluding that the ABC costing is more efficient and accurate.
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