Bibliographic citations
Benites, D., (2014). Implementación de un sistema de costeo ABC para la creación de una ventaja competitiva en la empresa “F & F Kids” S.A.C. [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/1324
Benites, D., Implementación de un sistema de costeo ABC para la creación de una ventaja competitiva en la empresa “F & F Kids” S.A.C. [Tesis]. PE: Universidad Privada del Norte; 2014. https://hdl.handle.net/11537/1324
@misc{sunedu/4115188,
title = "Implementación de un sistema de costeo ABC para la creación de una ventaja competitiva en la empresa “F & F Kids” S.A.C.",
author = "Benites Lazaro, Dina Lucía",
publisher = "Universidad Privada del Norte",
year = "2014"
}
The need to implement a system of costs in the business "F & F Kids" SAC is seeking to determine a precise cost of the product to make. The design of a cost system based on the ABC costing methodology is the cost model that most interested so that management became the main objective is to demonstrate that the cost system implementation based on the ABC costing methodology determine the precise costs of the products manufactured by the company and from knowing the real costs in order of production and model for pricing an optimal structure of profitability. We obtained the following results: • The costing system implemented, serves to effectively distribute the costs incurred in labor as well as indirect costs, in this way be able to know the critical activities within the production process (Cutting and Assembly), activities in which must pay attention and special handling. • We found the average costs per activity; the purpose was to indicate a basis for subsequent determination of standard costs in this way could reach an adequate control of costs incurred for each production order. • It was determined that creating a competitive advantage for the company would be assigning a price below the market for this type of shoe model, this due to the evaluation and adaptation of activities to identify idle time in some of them . One of the advantages of ABC costing system can allow us to identify which activities and areas absorb the cost, therefore in the future in order to maintain a low cost, would be assessed automating production processes and minimize administrative costs. Therefore, it is suggested to apply the cost by the Company ABC "F & F Kids" to improve the allocation of costs, making timely and relevant information that is useful for management and production area.
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