Bibliographic citations
Pérez, M., (2017). Implementación de un sistema de costos ABC para la determinación de la rentabilidad por producto en la empresa Manufacturas de Calzado Melissa S.A.C., Trujillo – 2015 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13640
Pérez, M., Implementación de un sistema de costos ABC para la determinación de la rentabilidad por producto en la empresa Manufacturas de Calzado Melissa S.A.C., Trujillo – 2015 [Tesis]. PE: Universidad Privada del Norte; 2017. https://hdl.handle.net/11537/13640
@misc{renati/441232,
title = "Implementación de un sistema de costos ABC para la determinación de la rentabilidad por producto en la empresa Manufacturas de Calzado Melissa S.A.C., Trujillo – 2015",
author = "Pérez Pachamango, Melissa",
publisher = "Universidad Privada del Norte",
year = "2017"
}
Our research work entitled “Implementation of a costing system ACTIVITIES AND ITS IMPACT ON THE ECONOMIC SITUATION OF THE COMPANY ARTICLES OF FOOTWEAR MELISSA SAC, IN THE CITY OF TRUJILLO 2015”. Try to provide a solution to a problematic reality of the shoe company MELISSA SAC, with regard to the organization and control of their costs and expenses, during the production process, which will help to improve their decision making and positioning in this highly competitive market of the city of Trujillo. In the application of this management tool, a baseline study was conducted company in regard to its organization, plans , products, processes , activities, economic and financial operations for the registration , control and management of resources obtained — consumed for the production of their products , classification and control of these resources , interviews with managers , reviewing internal documents ; also established priorities , establishing himself as the first target to determine its activities and implement ABC costing method for the determination of costs. This company is located in the city of Trujillo Relevant results were obtained with the implementation of ABC costing method that will allow the correct assessment of costs and control of their activities, materials, plan their activities and profits. We can conclude that the results after applying the independent variable allowed to obtain useful information , the same that made the company under study , obtain results in addition to the total , for each of their products and their respective utilities that improve and impact in its economic and financial situation and making more informed decisions.
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