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ArtículoJournal of Scientific and Technological Research Industrial; Vol. 1 No. 2 (2020): Journal of Scientific and Technological Research Industrial (July - December) 2020; 05 - 082020ENG

Activity based costing (ABC) and as improvement proposal for storage

Diaz Dumont, Jorge RafaelBuendia Giribaldi, Atilio RodolfoRojas Quispe, Miguel AntonioSilva Sánchez, OshinGarcia Curo, GianmarcoGutierrez Sullca, Erika Mirella

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10.47422/jstri.v1i2.3 Acceso abierto
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2países de los autores

Acceso abierto: diamante Área: Business, Management and Accounting

Temas: Accounting and Organizational Management · Logistics and Transportation Systems · Accounting Theory and Financial Reporting

Resumen

Storage is one of the priorities in the supply of products in an organization, this. Activity-based costing (ABC) formulates a proposal that benefits storage, due to its characteristics, it guarantees an organization to have a solid foundation in the storage process. In conclusion, activity-based costing (ABC) is a viable alternative for those organizations that need to reformulate and improve storage, its easy application.

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Palabras clave

CostsABC activitiesEOQ methodImprovement and storageCostosActividades ABCMétodo EOQMejora y almacenaje