Bibliographic citations
Bastidas, J., Roman, L. (2019). El sistema de costeo ABC y su influencia en la fijación de precios de productos para la toma de decisiones gerenciales en el sector manufactura de Lima, Perú [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/626117
Bastidas, J., Roman, L. El sistema de costeo ABC y su influencia en la fijación de precios de productos para la toma de decisiones gerenciales en el sector manufactura de Lima, Perú [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/626117
@misc{renati/368861,
title = "El sistema de costeo ABC y su influencia en la fijación de precios de productos para la toma de decisiones gerenciales en el sector manufactura de Lima, Perú",
author = "Roman Aquice, Lesly Yrene",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
This thesis work has been developed to show the influence of the costs in the pricing for management decision making in the manufacturing sector of Lima, Peru. The research hypothesis is: The ABC costing system positively influences the pricing of products for management decision making in the manufacturing sector of Lima, Peru. The investigation is of mixed research type, in which the depth interview, survey and practical case was carried out in the company Pulpeado S.A.C., identifying the independent variable to the ABC Costing System and the dependent variables the pricing and management decision making. In conclusion, from this work we can affirm that there is a positive influence of the ABC Costing System in the pricing of products for management decision making. Our recommendation is to implement the ABC Costing System to know the costs of the products with a greater degree of precision and identify the activities that generate value, which gives an advantage to companies in the process of pricing for decision making management.
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