Propuesta del sistema de costos ABC para mejorar la toma de decisiones en FELDECON EIRL, Trujillo – 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación tiene como objetivo general realizar la propuesta del sistema de Costos ABC para mejorar la toma de decisiones en la empresa FELDECON EIRL, Trujillo – 2022, ubicada en Trujillo. Se adoptó un diseño de estudio no experimental con enfoque cuantitativo para evaluar el impacto del Costeo ABC en la toma de decisiones de la empresa. La población fue FELDECON EIRL y se entrevistaron al gerente general, la administradora y al contador. La metodología combinó técnicas cualitativas y cuantitativas, utilizando entrevistas y análisis documental de datos financieros. Los resultados revelaron que la implementación del sistema ABC proporcionó una asignación más precisa de los costos indirectos, mejorando la eficiencia operativa y la productividad empresarial. Se identificaron áreas de mejora y se propusieron ajustes en los valores de venta de combustibles, lo que podría aumentar la competitividad y la rentabilidad de la empresa. Al presentar el cálculo del costeo ABC, en comparación con el sistema de costeo tradicional, se evidenció que las utilidades obtenían mejores resultados presentando una utilidad neta proyectada de hasta S/162.945,02 para el 2024, referente del 2023 donde se obtuvo S/ 97.078,00 y S/ 55.447,00 al 2022, concluyendo que el costeo ABC es más eficaz y preciso.
ABSTRACT The general objective of this research is to propose the ABC Costing system to improve decision making in the company FELDECON EIRL, Trujillo - 2022, located in Trujillo. A non-experimental study design with a quantitative approach was adopted to evaluate the impact of ABC Costing on the company's decision-making. The population was FELDECON EIRL and the general manager, the administrator and the accountant were interviewed. The methodology combined qualitative and quantitative techniques, using interviews and documentary analysis of financial data. The results revealed that the implementation of the ABC system provided a more accurate allocation of indirect costs, improving operational efficiency and business productivity. Areas for improvement were identified and adjustments in fuel sales prices were proposed, which could increase the company's competitiveness and profitability. When presenting the calculation of the ABC costing, in comparison with the traditional costing system, it was shown that the profits obtained better results, presenting a projected net profit of up to S/162,945.02 for 2024, compared to S/ 97,078.00 in 2023 and S/ 55,447.00 in 2022, concluding that the ABC costing is more efficient and accurate.
ABSTRACT The general objective of this research is to propose the ABC Costing system to improve decision making in the company FELDECON EIRL, Trujillo - 2022, located in Trujillo. A non-experimental study design with a quantitative approach was adopted to evaluate the impact of ABC Costing on the company's decision-making. The population was FELDECON EIRL and the general manager, the administrator and the accountant were interviewed. The methodology combined qualitative and quantitative techniques, using interviews and documentary analysis of financial data. The results revealed that the implementation of the ABC system provided a more accurate allocation of indirect costs, improving operational efficiency and business productivity. Areas for improvement were identified and adjustments in fuel sales prices were proposed, which could increase the company's competitiveness and profitability. When presenting the calculation of the ABC costing, in comparison with the traditional costing system, it was shown that the profits obtained better results, presenting a projected net profit of up to S/162,945.02 for 2024, compared to S/ 97,078.00 in 2023 and S/ 55,447.00 in 2022, concluding that the ABC costing is more efficient and accurate.
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Keywords
Costos ABC, Toma de decisiones, Rentabilidad, Eficiencia operativa