Bibliographic citations
Holguín, S., (2018). La implementación del sistema de costos ABC mejora la rentabilidad en una empresa de transporte interprovincial de pasajeros del norte, periodo enero-junio 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13280
Holguín, S., La implementación del sistema de costos ABC mejora la rentabilidad en una empresa de transporte interprovincial de pasajeros del norte, periodo enero-junio 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13280
@misc{renati/452486,
title = "La implementación del sistema de costos ABC mejora la rentabilidad en una empresa de transporte interprovincial de pasajeros del norte, periodo enero-junio 2017",
author = "Holguín Velásquez, Sara María",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The objective of this investigation was to demonstrate that the application of the ABC cost system has an impact on the profitability of the company Interprovincial transport of passengers from the North, period January - June 2017. For the quantitative approach used a longitudinal explanatory design, since it seeks to determine the incidence of the ABC cost system on the dependent variable (return), obtained through the application of accounting ratios before and after the setting up of the ABC System. You intentionally manipulate the independent variable a (ABC cost system) to see its effect on the dependent variable. The following instruments were used: the interview, observation by interview was applied to the management, accounting and operations management of the company of interprovincial transport of passengers from the North of the country, selected, the sample and criteria of inclusion and exclusion, the documentary analysis. It was based on the official documentation existing in the company of interprovincial transport of passengers from the North of the country and libraries, physical and virtual institutions that have to do with the problem in study, as well as web repositories. The main conclusion reached was that the researcher's hypothesis was accepted, demonstrating that the application of the ABC cost system affects improving the profitability of the business of Interprovincial transport of passengers from the North.
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