Bibliographic citations
Villarreal, O., Chiroque, R. (2017). Aplicación del sistema costos basado en actividades y su efecto en la rentabilidad de la empresa unipersonal de Chacón Rodríguez Lola del distrito de tarapoto – 2014. [Tesis, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2606
Villarreal, O., Chiroque, R. Aplicación del sistema costos basado en actividades y su efecto en la rentabilidad de la empresa unipersonal de Chacón Rodríguez Lola del distrito de tarapoto – 2014. [Tesis]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2017. http://hdl.handle.net/11458/2606
@misc{renati/1055702,
title = "Aplicación del sistema costos basado en actividades y su efecto en la rentabilidad de la empresa unipersonal de Chacón Rodríguez Lola del distrito de tarapoto – 2014.",
author = "Chiroque Vilchez, Ronald Cristhian",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2017"
}
The objective of this research work is to determine the effect of the application of the cost system based on activities on the profitability of the Unipersonal Company of Chacón Rodríguez Lola of the district of Tarapoto -2014, which is dedicated to the hotel sector, therefore it provides a service of lodging; the methodology used corresponds to an applied research whose population was made up of 10 hotel workers. In chapter I, the most relevant aspects of the hotel activity, which has as a research problem, what is the effect of the application of the ABC cost system on the profitability of the company ?, given the need for accurate information, With what aims to meet the objectives set, the research is limited to the study of the Unipersonal Company of Chacón Rodríguez Lola of the district of Tarapoto in the period 2014, likewise it was demonstrated the hypothesis that the application of the ABC cost system has positive effects on profitability In chapter II, the theory underlying the research highlights authors such as Chambergo, I (2012). He has written a book entitled Cost System: design and implementation in service, commercial and industrial companies; Carmona, A. & Mejía, E. (2014) that raises the stages for the application of ABC costs in his thesis: Proposal of the cost system based on ABC activities applied to Duran S.A. from the city of cuenca for the period 2013; among others. Chapter III, By the characteristics used, the research is of applied, descriptive type for which surveys, interviews and documentary analysis were used. Chapter IV presents the results of the research that supports the verification of the hypothesis demonstrating the positive effect that the application of the cost system based on profitability has on activities, consequently it allows knowing the information necessary to carry out a planning, organization, proper management and control in the company.
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