Activity-based costing method (ABC costing) and profitability at a Peruvian mining company
Descripción del Articulo
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 po...
| Autor: | |
|---|---|
| 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 |
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Activity-based costing method (ABC costing) and profitability at a Peruvian mining companyMétodo de costeo ABC y rentabilidad en una compañía minera peruanaVicente Bejarano, Ruth MilagrosVicente Bejarano, Ruth Milagroscostingactivity-based costing method (ABC costing)traditional costing methodcompaniesCostosmétodo de costeo ABCmétodo de costeo tradicionalempresasThis 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.La presente investigación busca determinar cómo influye el Sistema de Costeo ABC en la rentabilidad de una pequeña empresa minera polimetálica, se utilizó la metodología hipotética deductiva, con enfoque cuantitativo, aplicada, de diseño no experimental y de nivel correlacional causal. La población son 84 reportes de costos y estados financieros mensualizados del 2015 al 2021 y la muestra de tipo censal son 83 reportes, con excepción del mes de abril 2020 por la paralización por las restricciones del COVID-19. El resultado de la prueba de hipótesis general mediante el estadístico de la regresión calculado con el aplicativo SPSS, determinó un valor de Chi Cuadrado de 9,149 con P-valor = 0.010 < α = 0.05, por consiguiente, se rechazó la hipótesis nula y se aceptó la hipótesis alterna; en consecuencia, el costeo ABC tiene influencia en la rentabilidad de la compañía en estudio.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas2023-06-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículo revisado por paresapplication/pdfapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/2201410.15381/gtm.v26i51.22014Gestión en el Tercer Milenio; Vol. 26 No. 51 (2023); 213-224Gestión en el Tercer Milenio; Vol. 26 Núm. 51 (2023); 213-2241728-29691560-9081reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspaenghttps://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/22014/19693https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/22014/19694Derechos de autor 2023 Ruth Milagros Vicente Bejaranohttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/220142024-02-14T02:27:04Z |
| dc.title.none.fl_str_mv |
Activity-based costing method (ABC costing) and profitability at a Peruvian mining company Método de costeo ABC y rentabilidad en una compañía minera peruana |
| title |
Activity-based costing method (ABC costing) and profitability at a Peruvian mining company |
| spellingShingle |
Activity-based costing method (ABC costing) and profitability at a Peruvian mining company Vicente Bejarano, Ruth Milagros costing activity-based costing method (ABC costing) traditional costing method companies Costos método de costeo ABC método de costeo tradicional empresas |
| title_short |
Activity-based costing method (ABC costing) and profitability at a Peruvian mining company |
| title_full |
Activity-based costing method (ABC costing) and profitability at a Peruvian mining company |
| title_fullStr |
Activity-based costing method (ABC costing) and profitability at a Peruvian mining company |
| title_full_unstemmed |
Activity-based costing method (ABC costing) and profitability at a Peruvian mining company |
| title_sort |
Activity-based costing method (ABC costing) and profitability at a Peruvian mining company |
| dc.creator.none.fl_str_mv |
Vicente Bejarano, Ruth Milagros Vicente Bejarano, Ruth Milagros |
| author |
Vicente Bejarano, Ruth Milagros |
| author_facet |
Vicente Bejarano, Ruth Milagros |
| author_role |
author |
| dc.subject.none.fl_str_mv |
costing activity-based costing method (ABC costing) traditional costing method companies Costos método de costeo ABC método de costeo tradicional empresas |
| topic |
costing activity-based costing method (ABC costing) traditional costing method companies Costos método de costeo ABC método de costeo tradicional empresas |
| description |
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. |
| publishDate |
2023 |
| dc.date.none.fl_str_mv |
2023-06-29 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/22014 10.15381/gtm.v26i51.22014 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/22014 |
| identifier_str_mv |
10.15381/gtm.v26i51.22014 |
| dc.language.none.fl_str_mv |
spa eng |
| language |
spa eng |
| dc.relation.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/22014/19693 https://revistasinvestigacion.unmsm.edu.pe/index.php/administrativas/article/view/22014/19694 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2023 Ruth Milagros Vicente Bejarano http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2023 Ruth Milagros Vicente Bejarano http://creativecommons.org/licenses/by/4.0 |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf application/pdf |
| dc.publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas |
| publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Administrativas |
| dc.source.none.fl_str_mv |
Gestión en el Tercer Milenio; Vol. 26 No. 51 (2023); 213-224 Gestión en el Tercer Milenio; Vol. 26 Núm. 51 (2023); 213-224 1728-2969 1560-9081 reponame:Revistas - Universidad Nacional Mayor de San Marcos instname:Universidad Nacional Mayor de San Marcos instacron:UNMSM |
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Universidad Nacional Mayor de San Marcos |
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UNMSM |
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UNMSM |
| reponame_str |
Revistas - Universidad Nacional Mayor de San Marcos |
| collection |
Revistas - Universidad Nacional Mayor de San Marcos |
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1795238264757551104 |
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13.949927 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
