Bibliographic citations
Cayetano, M., Falero, V. (2018). La implementación del modelo de costos ABC y su influencia en la rentabilidad de una empresa metalmecánica en su proceso de internacionalización, del distrito de San Martín de Porres, Lima, 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/14238
Cayetano, M., Falero, V. La implementación del modelo de costos ABC y su influencia en la rentabilidad de una empresa metalmecánica en su proceso de internacionalización, del distrito de San Martín de Porres, Lima, 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/14238
@misc{renati/517126,
title = "La implementación del modelo de costos ABC y su influencia en la rentabilidad de una empresa metalmecánica en su proceso de internacionalización, del distrito de San Martín de Porres, Lima, 2017",
author = "Falero Sanchez, Victor Autuberto",
publisher = "Universidad Privada del Norte",
year = "2018"
}
ABSTRACT Companies in the Metalworking sector of the country have a great opportunity to expand their market based on commercial rights, through strategic alliances, franchises, joint ventures, licenses, among others, in terms of negotiation; But for this to be possible it is necessary to establish an adequate management of its costs, its processes, its methodology, for decision making. In this project we will talk about a metalworking company that, as part of its internationalization process, needs to know how much it favors the implementation of a cost system by activities (ABC System, Activity Based Costing), how it influences its profitability, and knowing , above all, the margin of performance generated by each product line in order to establish their prices in the future destination markets. In this research, quantitative, descriptive-correlational, quasi-experimental transactional, it was shown that there is a direct and significant relationship between the implementation of ABC cost model and profitability, allowing a better analysis of the costs involved in a product and its net profitability (on assets, sales and assets). The analysis of the income statements, with the ABC costing method, allowed to see the real return of + 2.2%, above its traditional system, in the line of wheels, while, in the lines of horns and axes, found that the real profitability is -1.3% and -7.1% respectively. In this way, it was possible to identify which product generates the most profitability, and also allow the company to make sound decisions in the management of its costs, establishing sales prices in its internationalization process.
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