Costeo basado en actividades y su incidencia en la rentabilidad de la empresa AMBER FOOD SAC. Distrito de Trujillo-2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación tiene como objetivo determinar la incidencia del costeo basado en actividades en la rentabilidad de la empresa AMBER FOOD SAC. – 2022. La metodología utilizada fue de enfoque cuantitativo, de tipo aplicada, de diseño no experimental y de nivel explicativo. La población está conformada por la empresa Amber Foods SAC. Los resultados obtenidos del presente trabajo de investigación muestran que en la actualidad la empresa no cuenta con un sistema de costos que le permita observar el costo real en el que se incurre para producir las diferentes porciones de pollo a la brasa que se ofrece en sus establecimientos, por lo que la presente investigación plantea una comparación entre costeo basado en actividades (ABC) y el costeo tradicional partiendo ambos, de la misma información brindada por el área de producción de la empresa. Se determinó que existe incidencia positiva entre el costeo basado en actividades o costeo ABC y la rentabilidad generando 14% más margen de utilidad bruta, esto debido este permite la distribución de los costos a los productos de manera mucho más acertada que otros métodos de costeo.
ABSTRACT The objective of this research is to determine the impact of activity-based costing on the profitability of the company AMBER FOOD SAC. – 2022. The methodology used was a quantitative approach, applied, non-experimental design and explanatory level. The results obtained from this research work show that the company currently does not have a cost system that allows it to observe the real cost incurred to produce the different portions of grilled chicken offered in its stores. establishments, so this research proposes a comparison between activity-based costing (ABC) and traditional costing, both based on the same information provided by the company's production area. It is shown that activity-based costing or ABC costing affects the profitability of the company analyzed, since ABC costing generated 14% more gross profit margin, this because it allows the distribution of costs to the products in a much greater way. accurate than other costing methods.
ABSTRACT The objective of this research is to determine the impact of activity-based costing on the profitability of the company AMBER FOOD SAC. – 2022. The methodology used was a quantitative approach, applied, non-experimental design and explanatory level. The results obtained from this research work show that the company currently does not have a cost system that allows it to observe the real cost incurred to produce the different portions of grilled chicken offered in its stores. establishments, so this research proposes a comparison between activity-based costing (ABC) and traditional costing, both based on the same information provided by the company's production area. It is shown that activity-based costing or ABC costing affects the profitability of the company analyzed, since ABC costing generated 14% more gross profit margin, this because it allows the distribution of costs to the products in a much greater way. accurate than other costing methods.
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Keywords
Costeo por actividades, Rentabilidad, Costos