Citas bibligráficas
Chipana, A., Nina, E. (2023). Proceso de implementación de Costeo ABC en empresas del Sector Eléctrico [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670087
Chipana, A., Nina, E. Proceso de implementación de Costeo ABC en empresas del Sector Eléctrico [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670087
@misc{renati/409458,
title = "Proceso de implementación de Costeo ABC en empresas del Sector Eléctrico",
author = "Nina Apaza, Elizabeth",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
This study proposes some alternative solutions for the company RCR Consultores S.A.C, to mitigate the problems encountered during the development of the implementation of ABC costing in electrical distribution companies, which have caused a significant delay within the period of its execution. In the first chapter is presented the information about the company, the activities it carries out, its positioning in the sector and other relevant characteristics. The problematic situation, its importance and the elements that cause it are also described. The second chapter addresses the theoretical framework, relevant background information that has been very useful in the development of this study. Likewise, the three solution alternatives are described: Training plan, Incentive program and Creation of the Key User team. In addition, it details the cost, execution plan, resources to be used and the time it will take to implement each alternative. Finally, in the third chapter, a comparative analysis of the proposed alternatives is carried out based on indicators, which are very useful to choose and justify the chosen alternative, and it describes its implication in the objectives of the company RCR Consultores S.A.C.
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