Peña, S. (2020). Costos ABC y su incidencia en la rentabilidad en la empresa Reselec E.I.R.L., 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/23750
Peña, S. Costos ABC y su incidencia en la rentabilidad en la empresa Reselec E.I.R.L., 2016 [Tesis]. PE: Universidad Privada del Norte; 2020. https://hdl.handle.net/11537/23750
title = "Costos ABC y su incidencia en la rentabilidad en la empresa Reselec E.I.R.L., 2016",
author = "Peña Martinez, Sharon Cristie",
publisher = "Universidad Privada del Norte",
year = "2020"
ABSTRACT This paper deals with ABC costs and their impact on profitability in the company RESELEC E.I.R.L, 2016. For the present work, in the implementation of a cost system an adequate analysis and data processing was carried out, the costs and expenses were distributed again and the ABC cost system adapted to the needs of the company RESELEC E.I.R.L was implemented; since its production is based on a series of activities and thus the impact on the profitability of the company was demonstrated. With the application of the ABC system, the company will have a correct allocation base since the costs of a given activity are allocated to the manufactured products. These allocation bases are those that separate ABC costs from traditional costs. The importance of the study, begins in the problem of the company RESELEC E.I.R.L for identifying the true cost of sales of its manufactured products. Each of the costs and expenses was analyzed in order to have knowledge of the real cost of production of each product and allow the company to increase the profitability of its business, project results, set new goals, and consequently to this good management, to have Better future results. This cost approach will be applied to the company RESELEC E.I.R.L, a company in the electricity sector, therefore, the cost model that was applied to the company, was one focused on a Manufacturing company whose production is based on activities, that is, the ABC cost system was applied. The results demonstrate the relationship between the variables. Finally, the conclusions and recommendations derived from the adequate discussion of the development of the two variables were made, in order to obtain the correct final result and / or verification of the hypotheses. KEYWORDS: costs, ABC costs, profitability, activities.
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