Farfán, C., Saldarriaga, K. (2020). El costeo ABC y su incidencia en la rentabilidad por cliente en Externa SAC, Los Olivos, 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/24467
Farfán, C., Saldarriaga, K. El costeo ABC y su incidencia en la rentabilidad por cliente en Externa SAC, Los Olivos, 2018 [Tesis]. PE: Universidad Privada del Norte; 2020. https://hdl.handle.net/11537/24467
title = "El costeo ABC y su incidencia en la rentabilidad por cliente en Externa SAC, Los Olivos, 2018",
author = "Saldarriaga Ruiz, Karen Melissa",
publisher = "Universidad Privada del Norte",
year = "2020"
This research work arises from the problems that some small telecommunications service companies have when it comes to paying for the services they provide, be it by phone calls, sending text messages and field charges; Currently, there is a great demand from companies in the financial system to outsource the service of recovery of their loans to delinquent clients. For this reason, the general objective was to assess how ABC costing affects profitability per client to determine what profitability each client generates for the provision of the collection service. For this, an evaluation was carried out through an interview, observation and documentary analysis of 3 company workers, which was used as a sample, the results of which show the lack of application of a cost system that allows them to identify the same. actual costs for each activity they perform; When analyzing the financial statements, it is evident that labor costs, direct costs, and indirect costs are distributed in the categories of administrative expenses, sales expenses, and other expenses; This poor distribution does not allow an efficient analysis using financial ratios. With the determination of the cost of each service activity that the company provides, the intention is to identify the client that does not provide services and, therefore, does not generate profitability for the company, so that it helps the administration in decision making. KEYWORDS: profitability, ABC costs, service companies.
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