Citas bibligráficas
Picón, K., Ruiz, I. (2019). Sistema de costeo ABC y su influencia en la rentabilidad financiera del sector de elaboración de productos de panadería en el distrito de San Borja, 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/653805
Picón, K., Ruiz, I. Sistema de costeo ABC y su influencia en la rentabilidad financiera del sector de elaboración de productos de panadería en el distrito de San Borja, 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/653805
@misc{sunedu/3092564,
title = "Sistema de costeo ABC y su influencia en la rentabilidad financiera del sector de elaboración de productos de panadería en el distrito de San Borja, 2017",
author = "Ruiz Obando, Iván Alberto",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The objective of the research is to determine the influence of the ABC Costing System and financial profitability in the bakery products manufacturing sector of San Borja district, 2017. The research methodology was based on a basic type (qualitative and quantitative), with a non-experimental level, using the explanatory-type transactional approach. The population used is the bakery companies of San Borja, which reaches about 71 formal companies registered in the Municipality. Also, a probabilistic sample of 60 units was used. Among the main conclusions, can be found that production is the factor that influence the most in financial profitability, this means that the strategy that companies can use could be to work according to the weight by unit, this allows us to weigh better profit levels for companies. As an example, supermarkets bakery companies can be considered, based on the loaves weighing they do for sale. Regarding to the investigation, there are five chapters detailed below: Chapter I. Theoretical framework. In this stage, all the information content of the variables is considered from the point of view of the authors and methodologies from the research focus. Chapter II. Research plan. Analyze the whole approach of the research, as well as its economic resources used in the study. Chapter III. Research methodologies. It is considered here, a series of procedures and methodologies. Chapter IV. Developing. In this part, the results of the depth study are considered in a quantitative way. Chapter V. Analysis of results. The results application allows to find cases or trends in the business that goes through the two research methods: quantitative and qualitative. Additionally, the conclusions and recommendations are worked based on the findings found.
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