Propuesta para implementación de costos ABC como herramienta de gestión estratégica en empresa Dimexsa S.A.C

  • Descripción del artículo
  • This research try to show whether implementation of an ABC costing system can properly allocate costs to all products, so it will be compared with the traditional system currently that’s being applied, considering that each method has its own criteria for allocation and assignment cost. The study wa...

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Main Author: Cabrera Prado, Ramón
Format: Tesis de maestría
Language: spa
Published: 2015
Subjects:
Online Access: http://dspace.unitru.edu.pe/handle/UNITRU/7809
Summary:This research try to show whether implementation of an ABC costing system can properly allocate costs to all products, so it will be compared with the traditional system currently that’s being applied, considering that each method has its own criteria for allocation and assignment cost. The study was performed in a company that sells fuel in Chimbote city, called DIMEXSA SAC; the period selected for the study belongs to 2012; it was found that the traditional way has been working to accumulate as a whole production cost doesn’t allow determine reasonably costs separately for each product, for that reason, it has been raised implementing an ABC costing system which it has facilitated allocate costs through inductors to each one of the activities and has allowed determine the costs of each product separately in the period covered by this investigation.

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