Activity-based costing method (ABC costing) and profitability at a Peruvian mining company

• Autor: Vicente Bejarano, Ruth Milagros
• Formato: artículo
• Fecha de Publicación: 2023
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español; inglés
• OAI Identifier: oai:ojs.csi.unmsm:article/22014
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/22014
• Nivel de acceso: acceso abierto
• Materia: costing; activity-based costing method (ABC costing); traditional costing method; companies; Costos; método de costeo ABC; método de costeo tradicional; empresas

This research seeks to determine how the activity-based costing system (ABC costing) influences the profitability of a small polymetallic mining company, using a hypothetical deductive methodology, with an applied quantitative approach, non-experimental design, and causal correlational level. The population consists of 84 monthly cost reports and financial statements from 2015 to 2021 and the census-type sample consists of 83 reports, except for the month of April 2020 as a result of the stoppage due to COVID-19 restrictions. The result of a general hypothesis test using regression statistics calculated with the SPSS software, determined a Chi-Square value of 9.149 with p = 0.010 < α = 0.05. Therefore, the null hypothesis was rejected, and the alternative hypothesis was accepted. This means that ABC costing has an influence on the studied company’s profitability.