Sistema de costos ABC como herramienta para sincerar la rentabilidad de la empresa de calzados Molly para el año 2018
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Date
2021
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Universidad Nacional de Trujillo
Abstract
El Presente Trabajo de Investigación, se desarrolló en el distrito de La Rinconada, con el objetivo de demostrar que la aplicación del sistema de costos ABC sincera la rentabilidad de la empresa de calzado para dama MOLLY. Para ello se empleó un diseño experimental, de enfoque cualitativo. La muestra está constituida por la empresa de calzado para dama MOLLY de los meses de marzo – setiembre del 2018. Para obtener los datos de los dominios de las variables, se aplicó la técnica de la entrevista y encuesta, considerando la tabulación. El presente trabajo de investigación demuestra que el sistema de Costo Abc, como herramienta, si sincera la rentabilidad de la empresa de calzados para Dama Molly. Finalmente se recomienda la aplicación del costeo ABC como una excelente opción para sincerar y arrojar datos más exactos y reales que disminuirían sus costos excesivos.
ABSTRACT This Research Paper was developed in the district of La Rinconada, with the objective of demonstrating that the application of the ABC cost system sincere the profitability of the women's footwear company MOLLY. For this, an experimental design with a qualitative approach was used. The sample is made up of the women's footwear company MOLLY from the months of March - September 2018. To obtain the data of the domains of the variables, the interview and survey technique was applied, considering the tabulation. The present research work demonstrates that the Abc Cost system, as a tool, does sincere the profitability of the footwear company for Lady Molly. Finally, the application of ABC costing is recommended as an excellent option to honest and yield more exact and real data that would reduce your excessive costs.
ABSTRACT This Research Paper was developed in the district of La Rinconada, with the objective of demonstrating that the application of the ABC cost system sincere the profitability of the women's footwear company MOLLY. For this, an experimental design with a qualitative approach was used. The sample is made up of the women's footwear company MOLLY from the months of March - September 2018. To obtain the data of the domains of the variables, the interview and survey technique was applied, considering the tabulation. The present research work demonstrates that the Abc Cost system, as a tool, does sincere the profitability of the footwear company for Lady Molly. Finally, the application of ABC costing is recommended as an excellent option to honest and yield more exact and real data that would reduce your excessive costs.
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Keywords
Costos ABC, Sector calzado, Rentabilidad