Bibliographic citations
Hormaza, N., Ruiz, G. (2018). El sistema de costeo ABC y su influencia en la toma de decisiones gerenciales en las empresas del sector publicidad en el distrito de Miraflores en el año 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/653934
Hormaza, N., Ruiz, G. El sistema de costeo ABC y su influencia en la toma de decisiones gerenciales en las empresas del sector publicidad en el distrito de Miraflores en el año 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/653934
@misc{renati/393090,
title = "El sistema de costeo ABC y su influencia en la toma de decisiones gerenciales en las empresas del sector publicidad en el distrito de Miraflores en el año 2017",
author = "Ruiz Vera, Gabriela Milagros",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
The objective of the research is focused on the analysis of the correct assignment of the ABC costing system and the way it influences management decision-making in companies in the advertising services sector. For this purpose, the study was placed on the population of advertising companies in Metropolitan Lima, from which ten companies were taken as a sample, belonging to the district of Miraflores, the jurisdiction with the largest number of companies in this sector. With these participants, an analysis was carried out on the viability feasibility of the ABC costing methodology in the advertising sector, and then, with the information provided, strengthen the application of this methodology to the company LUCYMARK S.A.C., where the in-depth study will be carried out. The research is non-experimental, with a transactional correlational design. The first research variable is the ABC costing system, which was measured according to resources, activities and the value chain; The second variable is managerial decision-making, based on the measurement of indicators, strategic decisions, profitability and competitive advantage. On the other hand, the study techniques used is the interview and then the survey in. Finally, and based on the main objective of the research, it was determined that the correct implementation of the ABC costing system positively influences management decision-making; This according to two key points that companies in the sector must develop, which is the optimization of the activities implemented and the correct development of the value chain, the latter reflecting the established processes, the primary activities and the support.
This item is licensed under a Creative Commons License