Bibliographic citations
Díaz, L., Segovia, C. (2019). Sistema de Costeo ABC y su influencia en la toma de decisiones gerenciales en el Sector Transporte Terrestre de Carga en Lima, Año 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/654661
Díaz, L., Segovia, C. Sistema de Costeo ABC y su influencia en la toma de decisiones gerenciales en el Sector Transporte Terrestre de Carga en Lima, Año 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/654661
@misc{renati/393727,
title = "Sistema de Costeo ABC y su influencia en la toma de decisiones gerenciales en el Sector Transporte Terrestre de Carga en Lima, Año 2017",
author = "Segovia Rivera, Carlos Joel",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
This research thesis is intended for the analyzed company to achieve their costs in detail, have an adequate cost structure, approaching the real cost of the services that it provides, identifying the activities necessary to provide a service, correctly assign of the resources to activities through inducers that will help obtain the cost object, in order to make the best management decisions to improve the profitability of the company, create added value about the service that provides and fulfill all the planned objectives. The ABC costing system was applied based on the application methodology and concepts collected from different sources on the subject investigated, those detailed in the first chapter mentioning different alters that have carried out studies on the ACC cost place system, in the second chapter the description of the research plan is made in which the problem is mentioned and analyzed, and the hypothesis are validated. In the third chapter, the chosen methodology is presented, where quantitative and qualitative research is detailed, the sample of the population is defined. Chapter four explains how research has developed, in-depth interviews made to specialists, the results of the surveys and the practical case by applying the ABC cost place system. In the fifth chapter the analysis of the results obtained by the used tools, the practical case and the validation of the hypothesis is developed. To finalize conclusions and recommendations are made based on the hypothesis raised.
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