Citas bibligráficas
Abanto, P., Romero, P. (2016). Implementación de un sistema de costos ABC para la determinación de la rentabilidad por producto en la empresa Corporación Libertad S.A.C. en Trujillo, 2015 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/9966
Abanto, P., Romero, P. Implementación de un sistema de costos ABC para la determinación de la rentabilidad por producto en la empresa Corporación Libertad S.A.C. en Trujillo, 2015 [Tesis]. PE: Universidad Privada del Norte; 2016. https://hdl.handle.net/11537/9966
@misc{sunedu/4116478,
title = "Implementación de un sistema de costos ABC para la determinación de la rentabilidad por producto en la empresa Corporación Libertad S.A.C. en Trujillo, 2015",
author = "Romero Baltodano, Paul Iván",
publisher = "Universidad Privada del Norte",
year = "2016"
}
ABSTRACT This thesis describes the way in which the implementation of cost ABC (activity-based costs) determines the profitability inside of Corporation Libertad SAC. It was taken as reference information about beer production department and it was analyzed in detail the activities that are part of the processes in the development of the 4 types of beer (Pilsen, Ale, Wheat, Bock). It was investigated and evaluated the indirect manufacturing costs to implement the ABC costing as a tool for distribution; it was considered mainly inducing activities that allowed a more accurate picture display in the allocation of costs in the final product. A comparison was made taking into account the traditional costing and activity- based costing. Finally it was found that the application of ABC costing determines the profitability generating a cause / effect on the costs of the products of the company, this will allow better control of senior management when making production decisions.
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