Bibliographic citations
Tebes, J., Soto, M. (2023). Implementación de Costeo ABC al Servicio de “Transformación de Semillas a Granos Andinos” y su Impacto en la fijación de precios de la empresa Ashsac en el
año 2022 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670666
Tebes, J., Soto, M. Implementación de Costeo ABC al Servicio de “Transformación de Semillas a Granos Andinos” y su Impacto en la fijación de precios de la empresa Ashsac en el
año 2022 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670666
@misc{renati/410740,
title = "Implementación de Costeo ABC al Servicio de “Transformación de Semillas a Granos Andinos” y su Impacto en la fijación de precios de la empresa Ashsac en el
año 2022",
author = "Soto Salazar, Marlide Leonela",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The present work of professional sufficiency explores the problem of costing in Ashsac, a company specialized in the commercialization of agricultural products and in the transformation of seeds to Andean grains. It focuses on the inefficiency of the company's current costing systems, which prevent adequate pricing and affect profitability. Through a detailed analysis of production processes and costing methods, three main models are identified: process costing, process outsourcing and ABC costing. The research argues that ABC costing is the most appropriate model for the company because of its ability to accurately allocate costs to each activity involved in the transformation of seeds, allowing pricing based on actual costs and not on competition. It discusses how this method can align the company's pricing strategy with its mission to offer high quality products in a competitive manner and how it can reveal opportunities for operational efficiency. The implications of adopting ABC costing are discussed, including implementation phases, necessary resources and recommendations for the adoption of the system. It also analyzes the causes, both internal and external, that contribute to the costing problem, and evaluates the impact in three fundamental areas: economic, commercial and operational. The summary concludes with the recommendation to adopt a continuous improvement and adaptability approach, stressing the importance of training and development of personnel in the effective implementation of advanced costing systems such as ABC costing for similar situations in the future.
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